Partial Exemption Not Allowed for Agricultural Housing in Washington

Friday, October 6th, 2017

 
 
Multi-family housing under construction.
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The Washington Department of Revenue recently ruled that the agricultural employee housing exemption does not apply to the construction of housing that will also be available to the general public.

The taxpayer was a builder of multi-family housing complexes. Each complex had 75 percent of its units set aside for farmworkers. The remaining 25 percent were available to the general public. The taxpayer collected and remitted tax on 25 percent of each contract.

Washington generally taxes construction contracts, but exempts housing construction for the exclusive use of agricultural employees. Because the housing in question was not exclusively used by agricultural employees, the exemption did not apply, and the full contract price was taxable.


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