SB 6218 - DIGEST

     Declares that the tax levied by RCW 82.08.020 does not apply to:  (1) Sales of machinery and equipment used in a farming activity; and

     (2) Sales of services or labor with respect to the construction, installation, repair, and maintenance of machinery and equipment used in a farming activity.

     Declares that the provisions of chapter 82.12 RCW do not apply with respect to the use of machinery and equipment by a farmer.