This bill establishes a sales and use tax remittance program specifically for eligible farmers in Washington State. A new section is added to chapter 82.08 RCW, which exempts eligible farmers from the sales tax on goods and services they purchase, provided they pay the tax upfront and claim a remittance for the exempted amount. The exemption is capped at $10,000 per eligible farmer and must be claimed before January 1, 2030. The bill defines "eligible farmer" as those performing custom farming or farm management services, as outlined in existing law.

Additionally, a new section is added to chapter 82.12 RCW, stating that the provisions of this chapter do not apply to the use of goods or services by eligible farmers, with the same definitions and requirements as in the previous section. The bill also specifies that certain existing laws (RCW 82.32.805 and 82.32.808) do not apply to this act, and it is set to take effect on July 1, 2024.