The tax levied by RCW 82.08.020 shall not apply to auction sales made by or through auctioneers of tangible personal property (including household goods) which have been used in conducting a farm activity, when the seller thereof is a farmer and the sale is held or conducted upon a farm and not otherwise.

[1980 c 37 § 25. Formerly RCW 82.08.030(7).]

NOTES:

     Intent -- 1980 c 37: See note following RCW 82.04.4281.