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

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Vehicles Used to Transport Materials between Facilities...

Wednesday, August 15th, 2018 -The Arkansas Department of Finance and Administration recently ruled that a vehicle used to transport in-proce...

Economic Nexus in Washington

Monday, August 13th, 2018 -Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sale...

Economic Nexus in Michigan

Thursday, August 9th, 2018 -Effective October 1, 2018, certain out-of-state sellers will be required to collect and pay Michigan sales or ...

Georgia Suspends Tax on Jet Fuel

Wednesday, August 8th, 2018 -Effective August 1, 2018, Georgia no longer collects state level sales and use tax on jet fuel. Georgia tax...

Employment Services Contracts for Permanent Employees Not...

Monday, August 6th, 2018 -The Ohio Board of Tax Appeals recently addressed whether contracts entered into by an employment services agen...

Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018 -The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, an...