HB 2182 would generally increase the hazardous substances tax from 0.7% to 0.9% on wholesale prices from purchaser of first possession of a hazardous substance includes fuel, fertilizer and pesticides. It passed the House 50-47 on April 12. It had a public hearing in Senate Ways and Means on April 19. It currently sits in House Rules.
Department of Revenue Simplifies Tax Exemption Documentation
While the notices mailed in June 2014 were a little confusing, the effect is to actually simplify the documentation for the Sales Tax Exemption for Livestock Nutrient Management Equipment and Sales & Use Tax Exemption for Farm Machinery and Equipment
In both cases, you may now use one form (Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions) to self-certify your exemption.
The links to forms are below.
- Application for Retails Sales Tax Exemption for Anaerobic Digesters
- Special Notice on Form Change for Livestock Nutrient Management
- Special Notice on Form Change for Repair Parts/Services for Farm Machinery & Equipment
- Farmers Certificate for Wholesale Purchases and Sales Tax Exemptions
This is a good thing, as it means you no longer need to wait for a response from the state Department of Revenue before utilizing the exemptions.
You simply fill out the form and present it to a seller of the equipment.
Previously, you needed to apply to the Department of Revenue for a certificate of exemption, wait for their response, and then present the certificate to the seller. Those certificates expired June 12, and the new self-certification form takes their place.
This simplification of the process is the result of SB 6333, passed by the Legislation in 2014.
This change is only for the Livestock Nutrient Management Equipment and Farm Machinery & Equipment.
The retail sales tax exemption for Anaerobic Digesters still requires an application for aCertificate of Exemption. The link to that form can be found below.
If you have any questions, please contact our office. Also, you can reach Kurt Sand at Washington State Department of Revenue at 360-705-6659.