The Seattle Housing Authority, a public
corporation of the State of Washington created in 1939
under the provisions of chapter 35.82 RCW, is exempt from
all taxes and special assessments of the city, county, the
State of Washington, or any other political subdivisions
of the State in accordance with the provisions of State
law, RCW 35.82.210.
Seattle Housing Authority’s sales tax exemption is
further authorized in the
Washington
State Administrative Code (WAC), Title 458, for the
State Department of Revenue. WAC Section 458-20-189
Paragraph (6) on Retail Sales Tax Exemptions states that
retail sales tax does not apply to:
"Sales to city or county housing authorities which
were created under the provisions of the Washington
housing authorities law, chapter 35.82 RCW. However, prime
contractors and subcontractors for city or county housing
authorities should refer to WAC 458-20-17001 (Government
contracting – Construction, installations, or
improvements to government real property) to determine
their tax liability."
If you have questions regarding the application of the
retail sales tax exemption to the Seattle Housing
Authority, please contact Janet Hayes, our Corporate
Controller at (206) 615-3581. For
invoice payment questions,
please contact our Accounts Payable staff by calling Brenda Mix at (206) 615-3421
or Tran Wong at (206) 615-3483.
