Facilities owned or used by schools, colleges, or universities providing housing to students

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Agriculture Tax Guide Sales And Use Tax Exemptions Print Sales and use tax exemptions When making tax-exempt purchases, buyers must provide an appropriate exemption certificate, properly completed, to the seller. The seller is required to keep the certificate on file for a period of five years. Farmworker employee housing Retail sales tax does not apply to labor and services charges for the construction, repair, decoration, or improvement of new or existing structures in which at least 50% of housing units in the development are used as farmworker housing. Retail sales tax does not apply to sales of tangible personal property that becomes part of the structures during the construction, repair, decoration, or improvement of the structures. In addition, use tax does not apply to the use of tangible personal property that becomes a component of buildings or other structures used as farmworker housing. These exemptions require that the structures are used to house "farmworkers" (as defined by RCW 19.30.010 ) for at least five consecutive years from the date approved for occupancy. Farmworker housing for year-round agricultural employees must meet the stat