Public or entertainment areas of an arena

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Agriculture Tax Guide Overview Of Taxes Applying To Farming Print Overview of taxes applying to farming Registration requirements Farmers that make retail sales, manufacture products for sale, or provide services are required to register with the Department and obtain an Account ID. Farmers can register by completing a Business License and paying the appropriate fees. Farmers that only make wholesale sales of agricultural products that they grow, raise, or produce are not required to be registered with the Department (and do not need to have an Account ID number). Business and occupation (B&O) tax classifications Retailing Farmers that sell products at retail to consumers (e.g. roadside stands, farmer's markets, CSA, etc.) are subject to B&O tax under the retailing classification. ( RCW 82.04.050 ) Manufacturing Farmers who manufacture products using agricultural products that they have grown, raised, or produced are subject to B&O tax under the manufacturing classification on the value of products manufactured. ( RCW 82.04.110 & RCW 82.04.120 ) Activities not considered manufacturing The following activities are not considered manufacturing activitie