CERTIFICATION OF ENROLLMENT
SECOND ENGROSSED HOUSE BILL 1757
Chapter 222, Laws of 2024
68TH LEGISLATURE
2024 REGULAR SESSION
FARMERS—SALES AND USE TAX REMITTANCE
EFFECTIVE DATE: July 1, 2024
Passed by the House January 11, 2024 Yeas 96 Nays 1 LAURIE JINKINS
Speaker of the House of Representatives Passed by the Senate March 6, 2024 Yeas 45 Nays 1 DENNY HECK
President of the Senate | CERTIFICATE I, Bernard Dean, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SECOND ENGROSSED HOUSE BILL 1757 as passed by the House of Representatives and the Senate on the dates hereon set forth. BERNARD DEAN
Chief Clerk Chief Clerk |
Approved March 25, 2024 1:37 PM | FILED March 26, 2024 |
JAY INSLEE
Governor of the State of Washington | Secretary of State State of Washington |
SECOND ENGROSSED HOUSE BILL 1757
Passed Legislature - 2024 Regular Session
State of Washington | 68th Legislature | 2023 Regular Session |
ByRepresentatives Corry, Springer, Chapman, Dent, and Schmidt
Read first time 02/06/23.Referred to Committee on Finance.
AN ACT Relating to providing a sales and use tax remittance to qualified farmers; adding a new section to chapter
82.08 RCW; adding a new section to chapter
82.12 RCW; creating a new section; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter
82.08 RCW to read as follows:
(1) Subject to the limitations of this section, the tax levied by RCW
82.08.020 does not apply to sales of goods and services purchased by an eligible farmer. The exemption under this section is in the form of a remittance.
(2) An eligible farmer claiming an exemption from state and local tax in the form of the remittance under this section must pay the tax under RCW
82.08.020 and all applicable local sales taxes. The eligible farmer must specify the amount of exempted tax claimed and the qualifying purchases for which the exemption is claimed. The eligible farmer must retain, in adequate detail, records to enable the department to determine whether the eligible farmer is entitled to an exemption under this section.
(3) An exemption under this section is limited to $10,000 per eligible farmer and must be claimed prior to January 1, 2030.
(4) For the purposes of this section, "eligible farmer" means a farmer performing custom farming services or farm management services, as those terms are defined in RCW
82.04.758.
NEW SECTION. Sec. 2. A new section is added to chapter
82.12 RCW to read as follows:
(1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer.
(2) The definitions, conditions, and requirements of section 1 of this act apply to this section.
NEW SECTION. Sec. 4. This act takes effect July 1, 2024.
Passed by the House January 11, 2024.
Passed by the Senate March 6, 2024.
Approved by the Governor March 25, 2024.
Filed in Office of Secretary of State March 26, 2024.
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