The sales/use tax exemption does not apply to housing built for occupancy by an agricultural employer as defined in RCW 19.30.010, family member of an agricultural employer, or persons owing stock or shares in a farm partnership or corporation business.
“Agricultural employer" means any person engaged in agricultural activity, including growing, producing, or harvesting farm nursery products.
"Agricultural employee housing" means all facilities:
- provided by an agricultural employer, housing authority, local government, state or federal agency, nonprofit 501(c) community or neighborhood-based organization that is exempt from income tax, or for-profit provider
- housing agricultural employees on a year-round or seasonal basis
- including bathing, food handling, hand washing, laundry, and toilet facilities, single-family and multifamily dwelling units, and dormitories.
“Agricultural employee housing" does not include housing:
- regularly provided on a commercial basis to the general public, such as hotels, motels, apartments, rooming houses.
- provided by a housing authority unless at least 80% of the occupants are agricultural employees whose adjusted income is less than 50% of median family income, adjusted for household size, for the county where the housing is provided.
See WAC 458-20-262 for additional information on this sales/use tax exemption.