Exclusion
Horticultural services for farmers
Retail Sales & Use Tax exclusion · RCW 82.04.050(3)(d)(i) · enacted 1993
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(3)(d)(i)
- Study reference
- E1546-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Other
- Year enacted
- 1993
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 4.42 · FY 2026: 5.55 · FY 2027: 5.83
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 16.77 · FY 2026: 19.21 · FY 2027: 20.17
- Taxpayer savings — local ($M)
- FY 2024: 5.04 · FY 2025: 5.3 · FY 2026: 5.55 · FY 2027: 5.83
- Taxpayer savings — state ($M)
- FY 2024: 17.42 · FY 2025: 18.29 · FY 2026: 19.21 · FY 2027: 20.17
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(3)(d)(i) - Horticultural services for farmers Description The definition of retail sales excludes charges for horticultural services to farmers. Sales tax is not collected on services related to the cultivating vegetables, fruits, grains, field crops, ornamental horticulture, nursery products, soil preparation, crop cultivation, and harvesting services. Purpose To support the farmers and the agricultural industry and clarify the taxability of these activities in light of the extension of sales tax to landscaping services in 1993. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $17.420 $18.290 $19.210 $20.170 Local Taxes $5.040 $5.300 $5.550 $5.830 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $16.770 $19.210 $20.170 Local Taxes $0.000 $4.420 $5.550 $5.830 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Annual growth is 5% based on historical agricultural expense data from the U.S. Department of Agriculture. - Local revenue estimates use the rural a
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: