Construction of Farmhouse for Employees Exempt in Washington

Monday, November 13th, 2017

Farmhouse kitchen interior.

The Washington Department of Revenue ruled that the exemption for agricultural employee housing applied to the construction of a farmhouse that included a commercial cheese-making kitchen.

Washington taxes the construction, improvement, or repair of buildings or other structures. However, these services are exempt when used to build agricultural employee housing.

The taxpayer built a farmhouse to house employees, including the cheesemaker and farm manager. The farmhouse included bedrooms, bathrooms, a farm office, and two kitchens. One of the kitchens was a commercial kitchen used to make cheese for sale. The taxpayer also hosted cheese-making classes in the commercial kitchen, offered cheese samples in the entry of the farmhouse, and used the office to conduct its business.

The Department of Revenue ruled that the exemption for agricultural housing applied. The exemption covered all facilities provided by an agricultural employer for housing agricultural employees. It did not matter that the farmhouse was also used for other activities, such as making cheese. As a result, the construction of the farmhouse qualified for the exemption. of Farmhouse for Employees Exempt in Washington

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