What is qualifying farm machinery and equipment?
“Qualifying farm machinery and equipment” means machinery and equipment used primarily for growing, raising, or producing agricultural products. Examples of farm machinery and equipment include: • Farm tractors as defined in RCW 46.04.180 • Combines • Tillage implements, including cultivators, discs, and plows • Balers “Qualifying farm machinery and equipment” does not include: • Farm vehicles and other vehicles as those terms are defined in RCW 46.