WA SB5289

Expands Washington's existing sales and use tax exemption for eligible farmers to include qualifying farm machinery and equipment, in addition to the current exemption for replacement parts, installation labor, and repair services

Creates a remittance-based exemption process where eligible farmers must first pay the sales tax on qualifying farm machinery and equipment, then apply to the Department of Revenue for a 100% refund of state tax paid

Limits remittance applications to no more than one per calendar quarter, with the department processing approved refunds on a quarterly basis

Requires eligible farmers to have at least $10,000 in gross sales, harvested value of agricultural products, or bee pollination services in the preceding tax year to qualify

Applies to sales or uses of qualifying farm machinery and equipment occurring on or after October 1, 2025