WA SB6283

Sales and use tax exemption established for qualifying farm equipment purchases by eligible farmers, including tractors, trailers, combines, tillage implements, balers, and irrigation equipment used for crop and livestock production

Eligibility limited to farmers with gross sales or harvested value of agricultural products and bee pollination services not exceeding $2,000,000 in the preceding tax year

Exemption may be claimed only once per calendar year per eligible farmer, requiring an exemption certificate provided to the seller

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

Takes effect October 1, 2026 and expires October 1, 2036