Baling Twine and Baling Wire—Baling twine and baling wire for the baling of hay and straw. If you are a farmer within the meaning of the Greenhouse Gas Pollution Pricing Act (the Act) and you carry out eligible farming activities (as defined below), give€this€exemption certificate to the registered distributor that delivers the fuel in accordance with this Act. Farmers Name Date FARM EXEMPTION CERTIFICATE IMPORTANT See Reverse Side for Additional Information Seller’s Address . L402 Fuel Charge Exemption Certificate for Farmers under section 36 of the Greenhouse Gas Pollution Pricing Act, and the Fuel Charge Regulations. You can view this form in: PDF l402-12-19e.pdf; PDF fillable/saveable l402-fill-12-19e.pdf; Last update: 2019-11-28. Fuel Charge Exemption Certificate for Farmers .

This includes livestock for breeding purposes, animal pharmaceuticals, bedding materials for chickens , agricultural employee housing, purchases to reduce agricultural field burning, and certain purchases by nonresident farmers. Farmers Name Date FARM EXEMPTION CERTIFICATE IMPORTANT See Reverse Side for Additional Information Seller’s Address. Farmers may use exemption certificate or new reseller permit. Baling Twine and Baling Wire—Baling twine and baling wire for the baling of hay and straw. See General information for details. Effective July 1, 2019, all farmers who currently use the applicable farm-related tax exemption certificates must be certified as Commercial Farmers by LDR in order to qualify for these sales tax farm exemptions. Current farmer exemption certificates will remain valid through June 30, 2019. This includes livestock for breeding purposes, animal pharmaceuticals, bedding materials for chickens\ , agricultural employee housing, purchases to reduce agricultural field burning, and certain purchases by nonresident farmers. FARMERS' RETAIL SALES TAX EXEMPTION CERTIFICATE Not to be used for purchases of feed, seed, seedlings, fertilizer, or spray materials (for these purchases, use a Resale Certificate) Sellers who accept properly completed copies of this certificate are relieved of the responsibility to collect sales tax on the types of sales indicated. The farmers retail sales tax exemption certificate is used to document the sales tax exempt nature of certain purchases by farmers in Washington State. Qualifying Farmer or Conditional Farmer Exemption Certificate Number Below are links to information, frequently asked questions, notices, and technical bulletins regarding exemptions from sales and use tax for certain purchases for farming purposes by a qualifying farmer or a person with a conditional farmer exemption certificate number. The farmers retail sales tax exemption certificate is used to document the sales tax exempt nature of certain purchases by farmers in Washington State.

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