Washington Revised Code Title 82. Excise Taxes § 82.04.628. Exemptions--Commercial fertilizer, agricultural crop protection products, and seed

(a) “Affiliated persons” means persons who have any ownership interest, whether direct or indirect, in each other, or where any ownership interest, whether direct or indirect, is held in each of the persons by another person or by a group of other persons that are affiliated with respect to each other.

(b) “Agricultural crop protection products” has the same meaning as provided in RCW 82.21.040.

(c) “Commercial fertilizer” has the same meaning as provided in RCW 15.54.270.

(d) “Seed” means seed potatoes and all other “agricultural seed” as defined in RCW 15.49.011 and conditioned for use in planting.

(e) “Eligible distributor” means a wholesaler who purchases commercial fertilizer, agricultural crop protection products, and seed from the manufacturer and resells those products only to eligible retailers who are not affiliated persons and who have an ownership interest in an entity that has at least a fifty percent ownership interest in the wholesaler.

(f) “Eligible retailer” means a person engaged in the business of making retail sales of commercial fertilizer, agricultural crop protection products, and seed, that also holds at least a five percent ownership interest in an entity that holds at least a fifty percent ownership interest in an eligible distributor.