Washington Code 82.12.0258 – Exemptions — Use of personal property previously used in farming and purchased from farmer at auction
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The provisions of this chapter do not apply in respect to the use of personal property (including household goods) that has been used in conducting a farm activity, if such property was purchased from a farmer as defined in RCW 82.04.213 at an auction sale held or conducted by an auctioneer upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of cannabis, useable cannabis, or cannabis-infused products.
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.
Terms Used In Washington Code 82.12.0258
- Personal property: All property that is not real property.