Agricultural producers

From the 2024 DOR Tax Exemption Study

82.04.330 - Agricultural producers Description Farmers who make wholesale sales of agricultural products; or grow, raise, or produce agricultural products owned by others are exempt from B&O tax. "Farmer" means any person engaged in the business of growing, raising, or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product to be sold, and the growing, raising, or producing honeybee products for sale, or providing bee pollination services, by an eligible apiarist. "Farmer" does not include a person growing, raising, or producing such products for the person's own consumption; a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house; or a person in respect to the business of taking, cultivating, or raising timber. Eligible apiarists are also exempt from B&O tax on sales of bee pollination services to a farmer. "Eligible apiarist" means a person who owns or keeps one or more bee colonies and who grows, raises, or produces honeybee products for sale at wholesale and is registered with Washington Department