PDFRCW 82.12.0258

Exemptions—Use of personal property previously used in farming and purchased from farmer at auction.

The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213 at an auction sale held or conducted by an auctioneer upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of cannabis, useable cannabis, or cannabis-infused products.
[ 2022 c 16 s 157; 2014 c 140 s 16; 2009 c 535 s 612; 1980 c 37 s 58. Formerly RCW 82.12.030(8).]

NOTES:

Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.