Exclusion
Feed and seed
Retail Sales & Use Tax exclusion · RCW 82.04.050(11) · enacted 1935
No 2025–26 change identified — this preference was reviewed against the 2025–26 session laws and is unchanged from the 2024 study baseline.
Details
- Citation
- RCW 82.04.050(11)
- Study reference
- E1538-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Agriculture
- Year enacted
- 1935
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 22.42 · FY 2026: 27.98 · FY 2027: 29.1
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 85.32 · FY 2026: 96.8 · FY 2027: 100.67
- Taxpayer savings — local ($M)
- FY 2024: 25.87 · FY 2025: 26.91 · FY 2026: 27.98 · FY 2027: 29.1
- Taxpayer savings — state ($M)
- FY 2024: 85.49 · FY 2025: 93.07 · FY 2026: 96.8 · FY 2027: 100.67
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(11) - Feed and seed Description The definition of retail sales excludes sales of feed and seed used in the commercial production of any agricultural commodity. The same statute exempts feed and seed sold to landowners participating in specified federal conservation and habitat protection programs or a cooperative habitat agreement with the Washington Department of Fish and Wildlife. Purpose To support the agricultural industry. Also, feed and seed are similar to component parts (and therefore are purchased for resale) because they are absorbed into or become an integral part of an agricultural product. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $85.490 $93.070 $96.800 $100.670 Local Taxes $25.870 $26.910 $27.980 $29.100 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $85.320 $96.800 $100.670 Local Taxes $0.000 $22.420 $27.980 $29.100 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Local revenue estimates use the rural average local sales and use
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: