Revised Code of Washington Title 82 — Excise Taxes
RCW 82.04.331 — Exemptions — Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others
(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others. (2) For the purposes of this section, "seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011 . "Seed" does not include "flower seeds" or "vegetable seeds" as defined in RCW 15.49.011 , or any other seeds or propagative portions of plants used to grow cannabis, ornamental flowers, or any type of bush, moss, fern, shrub, or tree. [ 2022 c 16 s 141 ; 2014 c 140 s 8 ; 1998 c 170 s 2 .] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Contingent effective dates — 1998 c 170: "(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law. (2) Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [ 1998 c 170 s 5 .] House Bill No. 2335 became 1998 c 312. Effective date — 1998 c 170: "This act takes effect July 1, 1998." [ 1998 c 170 s 6 .]
Source: official text