Farmworker housing sales and use tax exemption

This bill modifies the existing farmworker sales and use tax exemption by:

Providing that structures may qualify if 50% of the units in the development are used as farmworker housing.

Defining the terms “farm work” and “farmworker”.

Modifying the definition of “farmworker housing” to include housing in which at least one person is a farmworker, or that is used seasonally to house farmworkers.

Expanding the definition of “agricultural employer” to include employers engaged in aquaculture.

Providing that the exemption does not apply to housing built exclusively for workers in the United States on an H-2A visa.

Expiring the exemption effective Jan. 1, 2032.

Effective Oct. 1, 2021 ( 2SSB 5396 , Chapter 250, Laws of 2021).

Special notice: Farmworker housing sales and use tax exemptions