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Code · Washington · Title 82 — Excise Taxes · Chapter 82.04

RCW 82.04.331

221 words·~1 min read·/wa/title-82/chapter-82-04/82-04-331·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)This chapter does not apply to amounts received by a person engaging within this state in the business of:
(a)Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or
(b)conditioning seed for planting owned by others.
(2)For the purposes of this section, "seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011 . "Seed" does not include "flower seeds" or "vegetable seeds" as defined in RCW 15.49.011 , or any other seeds or propagative portions of plants used to grow cannabis, ornamental flowers, or any type of bush, moss, fern, shrub, or tree.
[ 2022 c 16 s 141 ; 2014 c 140 s 8 ; 1998 c 170 s 2 .]
Notes:
Intent — Finding — 2022 c 16: See note following RCW 69.50.101 .
Contingent effective dates — 1998 c 170: "(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law.
(2)Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [ 1998 c 170 s 5 .] House Bill No. 2335 became 1998 c 312.
Effective date — 1998 c 170: "This act takes effect July 1, 1998." [ 1998 c 170 s 6 .]
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