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 Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...