Washington tax rules that touch farm equipment and drones

Washington Department of Revenue: Not a payment; a parts exemption and a B&O classification. Standing rules.

Verified Oct 14, 2026 against dor.wa.gov · Report a change

What it pays

See below

Not a payment; a parts exemption and a B&O classification.

You pay first

N/A

Not applicable. · not confirmed

Buy before approval?

N/A

Not applicable. · not confirmed

Drones

Not addressed

Whether an unmanned aircraft is "aircraft" for the parts exemption is not addressed anywhere; a 2016 bill to exempt agricultural-aircraft parts died.

Who can apply

Washington farmers and custom operators.

What it covers

Sales tax: no farm-machinery exemption, so a drone purchase carries retail sales tax. Replacement parts for qualifying farm machinery are exempt under RCW 82.08.855, which excludes aircraft. Application income: aerial or drone application is Service and Other Activities B&O with no retail sales tax on the service. · not confirmed

Drones: ask the agency before you count on it

Whether an unmanned aircraft is "aircraft" for the parts exemption is not addressed anywhere; a 2016 bill to exempt agricultural-aircraft parts died. Ask the Department of Revenue for a ruling.

Question to send Washington Department of Revenue (copy and edit)

"I farm [acres, crop] in [county]. Would a [make, model] agricultural drone used for [spot spraying / variable-rate fertilizer / cover-crop seeding] be considered eligible under Washington tax rules that touch farm equipment and drones, and what would you need from me to decide?"

Money and timing

Not a payment; a parts exemption and a B&O classification. Not applicable. · not confirmed

Item	What the record says
Opens	Not stated
Deadline	Not applicable. · not confirmed
When money arrives	Not applicable. · not confirmed
Repayment	Not applicable. · not confirmed
Equipment origin rules	Not applicable. · not confirmed

Standing rules.

Paperwork

Exemption certificates for qualifying parts; B&O returns. · not confirmed

Still open

Is an unmanned aircraft "aircraft" under RCW 82.08.855?
Does drone application count as "custom farming" for the B&O exemption?

Where this comes from

Every quoted line below was copied from the official page the research harness captured, and checked again against that capture when this site was built. Lines marked "not confirmed" elsewhere on this page have no quote yet.

Fact	Official wording	Source	Checked
Program name	Agriculture tax guide	dor.wa.gov · capture 42	Oct 14, 2026
Agency	Department of Revenue	dor.wa.gov · capture 42	Oct 14, 2026
Kind of help	82.08.855	app.leg.wa.gov · capture 16	Oct 14, 2026
Who can apply	A sales and/or use tax exemption is available to eligible farmers for purchases of replacement parts for qualified farm machinery and equipment.	dor.wa.gov · capture 42	Oct 14, 2026
Who can apply	persons providing horticultural services for farmers	dor.wa.gov · capture 42	Oct 14, 2026
Status	The tax levied by RCW 82.08.020 does not apply to the sale to an eligible farmer of	app.leg.wa.gov · capture 16	Oct 14, 2026
What it pays	Replacement parts for qualifying farm machinery and equipment	app.leg.wa.gov · capture 16	Oct 14, 2026
What it pays	qualifying farm machinery and equipment does not include: Vehicles, except for those specifically noted above Lawn tractors All-terrain vehicles Aircraft	dor.wa.gov · capture 42	Oct 14, 2026
Official page	Agriculture tax guide	dor.wa.gov · capture 42	Oct 14, 2026

Record wa-dor-farm-tax-rules v2, approved; automatic checks run Oct 15, 2026.

Ask about this program

Answers come only from the verified program records on this site. Every answer shows the agency's own words and the date we checked them. When the records don't say, it tells you to ask Washington Department of Revenue.

Not live yet: the assistant is being built. Until then, use the program pages and the contact on each one.