Construction of Farmhouse for Employees Exempt in Washington

Monday, November 13th, 2017

 
 
Farmhouse kitchen interior.
Share
Link
Washington
Construction

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.

https://www.ttrus.com/Construction 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 www.ttrus.com or call 866.578.8193.

Texas Exempts Boats and Motors Temporarily Used in the...

Wednesday, June 26th, 2019 -Texas has recently passed a bill creating an exemption for boats and motors purchased for use outside of the s...

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...