WA HB2584

Sales and use tax exemption for farm equipment purchases of $10,000 or more by eligible farmers with annual gross income under $2,000,000 from agricultural products and bee pollination services

Eligible equipment includes tractors, trailers, combines, tillage implements, balers, and other equipment used in planting, cultivating, irrigation, harvesting, and marketing of agricultural or livestock products, but excludes motor vehicles and motorcycles

Farmers may claim the exemption only once per calendar year and must provide an exemption certificate to sellers

Farm income threshold will be adjusted for inflation by December 2031, with the new threshold applying to purchases on or after January 1, 2032

Takes effect October 1, 2026 and expires October 1, 2036, with Joint Legislative Audit and Review Committee evaluation required by January 1, 2035