Hatching eggs and poultry

From the 2024 DOR Tax Exemption Study

3/25/25, 5:53 PM Agriculture tax guide any exhibit, grandstand, entertainment, or other feature conducted within the fairgrounds by others is subject to B&O tax, except as otherwise provided by law. References: RCW 82.04.335 Agricultural products by a farmer (wholesaling) B&O tax does not apply to any farmer that sells any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom Feed operations. This exemption does not apply to any person selling agricultural products at retail or to any person selling manufactured substances or articles. References: RCW 82.04.330 Buying and selling at wholesale wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. B&O tax does not apply to amounts received from buying and selling, at wholesale, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. The exemption does not include buying or selling of any manufactured products made from wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. References: RCW 82.04.332 Custom farming services The B&O tax and public utility tax exemptio