Provides a sales and use tax exemption, in the form of a remittance, for eligible purchasers who have paid the tax levied by RCW 82.08.020 on adaptive agricultural equipment, including charges incurred for labor and services in respect to the purchase, installation, modification, or repair of the adaptive equipment.

Defines an eligible purchaser as a veteran, or member of the armed forces serving on active duty, who is disabled, or a farm owner that employs a disabled veteran.