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From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Beekeepers Tax Guide Questions And Answers Print Questions and answers With the passing of recent legislation (Engrossed Substitute Senate Bill 6057) the department received several questions on how this new law applies to beekeepers. Below is a representative list of those questions and our answers. If a beekeeper registers with the Washington State Department of Agriculture (RCW 15.60.021), is he or she considered to be a “farmer” if the beekeeper owns or keeps at least one hive? The answer is yes if, in addition to registering with Washington State Department of Agriculture and owning or keeping at least one hive, the beekeeper must also meet the definition of an “eligible apiarist” (see description above) The new legislation exempts the gross income from bee pollination services provided by all eligible apiarists to farmers from B&O tax. This means that beekeepers who don't register with WSDA are subject to B&O taxes, correct? If an apiarist doesn't register under RCW 15.60.021 (with WSDA), then they do not qualify as an “eligible apiarist” and would not be considered a “farmer” even if they make wholesale sales of honey bee products. They would n