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Wash. Rev. Code § 82.04.628

Exemptions—Commercial fertilizer, agricultural crop protection products, and seed

Washington · Revised Code of Washington Chapter 82.04 — Business and Occupation Tax · Status: effective

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Wash. Rev. Code § 82.04.628, Exemptions—Commercial fertilizer, agricultural crop protection products, and seed, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534474
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(1) This chapter does not apply to wholesale sales of commercial fertilizer, agricultural crop protection products, and seed, by an eligible distributor to an eligible retailer. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Affiliated persons" means persons who have any ownership interest, whether direct or indirect, in each other, or where any ownership interest, whether direct or indirect, is held in each of the persons by another person or by a group of other persons that are affiliated with respect to each other. (b) "Agricultural crop protection products" has the same meaning as provided in RCW 82.21.040. (c) "Commercial fertilizer" has the same meaning as provided in RCW 15.54.270. (d) "Seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011 and conditioned for use in planting. (e) "Eligible distributor" means a wholesaler who purchases commercial fertilizer, agricultural crop protection products, and seed from the manufacturer and resells those products only to eligible retailers who are not affiliated persons and who have an ownership interest in an entity that has at least a fifty percent ownership interest in the wholesaler. (f) "Eligible retailer" means a person engaged in the business of making retail sales of commercial fertilizer, agricultural crop protection products, and seed, that also holds at least a five percent ownership interest in an entity that holds at least a fifty percent ownership interest in an eligible distributor. (3) This section is exempt from the provisions of RCW 82.32.805 and 82.32.808.