Exemptions — Auction sales of personal property used in farming.

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 and the sale is held or conducted upon a farm and not otherwise.

[2009 c 535 § 511; 1980 c 37 § 25. Formerly RCW 82.08.030(7).]

Notes: Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.