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15 Teletype 1-800-451-7985 Replacement Parts for Farm Machinery and Equipment Sales and Use Tax Exemption Eligible farmers may purchase replacement parts for farm machinery and equipment without paying retail sales tax, starting July 1, 2006. Before claiming the exemption, farmers must apply to the Department of Revenue for an exemption certificate. Purchases made before July 1, 2006 are subject to sales or use tax. (Substitute House Bill (SHB) 2457 (chapter 172, Laws of 2006) Eligible Farm.

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