Section 82.08.910 - Exemptions-Propane or natural gas to heat chicken structures(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers of propane or natural gas used to heat structures used to house chickens. The propane or natural gas must be used exclusively to heat the structures. The structures must be used exclusively to house chickens that are sold as agricultural products.(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.(3) The definitions in this subsection apply to this section and RCW 82.12.910. (a) "Structures" means barns, sheds, and other similar buildings in which chickens are housed.(b) "Farmer" has the same meaning as provided in RCW 82.04.213.(c) "Agricultural product" has the same meaning as provided in RCW 82.04.213.Purpose-Intent-Part headings not law-2001 2nd sp.s. c 25: See notes following RCW 82.04.260.