Effective July 1, 2006, Washington provides a sales and use tax exemption for eligible farmers that use replacement parts for qualifying farm machinery and equipment. A replacement part is a part that replaces an existing part, or which maintains a piece of qualifying farm machinery and equipment. Before claiming the exemption, farmers must apply to the Department of Revenue for an exemption certificate. If one did not engage in farming operations for a full calendar year immediately before applying for the exemption, they may apply for a conditional exemption certificate. (Special Notice, Washington Department of Revenue, May 15, 2006)