Revised Code of Washington

Wash. Rev. Code § 82.08.0257 (2026)

✓ current as of May 2026

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The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted 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.

[ 2022 c 16 s 147; 2014 c 140 s 15; 2009 c 535 s 511; 1980 c 37 s 25. Formerly RCW 82.08.030(7).]

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.

Notes of Decisions

Cited in 2 cases, 2010–2010 · leading case: Booker Auction Co. v. Dept. of Revenue, 241 P.3d 439 (Wash. Ct. App. 2010).

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Booker Auction Co. v. Dept. of Revenue, 241 P.3d 439 (Wash. Ct. App. 2010). “RCW 82.08.0257 provides a farm auction exemption where "the sale is held or conducted upon a farm and not otherwise.”

Booker Auction Co. v. Dep't of Revenue, 158 Wash. App. 84 (Wash. Ct. App. 2010). “RCW 82.08.0257 provides a farm auction exemption where “the sale is held or conducted upon a farm and *87 not otherwise.”

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