AN ACT Relating to sales of personal property used in conducting a farm activity where the sale is made by or through an auctioneer; amending RCW 82.08.0257 and 82.12.0258; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1.  RCW 82.08.0257 and 2014 c 140 s 15 are each amended to read as follows:

The tax levied by RCW 82.08.020 does not apply to ((auction)) sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 ((and the sale is held or conducted 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 marijuana, useable marijuana, or marijuana-infused products.

Sec. 2.  RCW 82.12.0258 and 2014 c 140 s 16 are each amended to read as follows:

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)) a 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 marijuana, useable marijuana, or marijuana-infused products.

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