The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property
(including household goods) that has been used in conducting a farm activity, when
the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller
in the production of marijuana, useable marijuana, or marijuana-infused products.
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