(Expires July 1, 2035.) (1) This chapter does not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing fruits or vegetables by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables; or (b) Selling at wholesale fruits or vegetables manufactured by the seller by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables and sold to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state. (2) For purposes of this section, "fruits" and "vegetables" do not include cannabis, useable cannabis, or cannabis-infused products. (3) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534. (4) This section expires July 1, 2035. [ 2023 c 422 s 3; 2022 c 16 s 142; 2020 c 139 s 5; 2015 3rd sp.s. c 6 s 202; 2014 c 140 s 9; 2012 2nd sp.s. c 6 s 201; 2011 c 2 s 202 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 504; (2010 1st sp.s. c 23 s 503 expired June 10, 2010); 2010 c 114 s 111; 2006 c 354 s 3; 2005 c 513 s 1.]
‹ Prev All Washington sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.