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WAC 262 Retail sales and use tax exemptions for agricultural employee housing.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-262   11/30/1998 Retail sales and use tax exemptions for agricultural employee housing.Effective 12/31/98.  
    07/21/2008 Retail sales and use tax exemptions for agricultural employee housing  
           
         
RCW: 82.08.02745   1996 Exemptions -- Charges for labor and services or sales of tangible personal property related to agricultural employee housing -- Exemption certificate -- Rules.  
  82.12.02685   1996 Exemptions -- Use of tangible personal property related to agricultural employee housing.  
           
         
ETA:        
           
         
INDUSTRY GUIDES:   Mar 2011 Agriculture  
    1/1/09 Wine Industry  
      03/01/2004 Agricultural Tax Guide  
         
SPECIAL NOTICES:        
Subject Title Reference:        
Agricultural   05/02/2000 Farm Worker Drinking Water Special Notice  
   
           
         
DIRECTIVE:        
           
         
RPM:        
           
         
WTD: 24 WTD 289 04-0013   RETAIL SALES TAX -- FARM WORKER HOUSING EXEMPTION -- FAMILY MEMBERS.The construction of two houses did not qualify for the farm worker housing exemption from retail sales tax where the houses were built for the occupancy of the employer and his family members.The employer's daughter is a family member for purposes of the exemption.  
           
         
OTHER: