Special Notice

WASHINGTON STATE DEPARTMENT OF REVENUE

Adapted Housing for Disabled Veterans

There is a new sales tax refund program for adapted housing for disabled veterans. To qualify, the

disabled veteran must have an adaptive housing grant from the U.S. Department of Veterans Aairs

(Substitute House Bill 2138, Chapter 176, Laws of 2017).

Eligible purchasers who have paid sales/use tax on materials, labor, and services for an adapted housing

project may request a refund of the state portion (6.5 percent) of the sales/use tax paid. The state limits

the refund to $2,500 for each adapted housing project.

How to get a refund

To receive a refund of the state tax paid, an eligible purchaser can le an Application for Refund or Credit

once per quarter. You need to include the following items with your application:

 copy of the grant award letter from the U.S. Department of Veterans Aairs,

 contracts for installation/construction of adapted housing, and

 invoices for qualifying material purchases.

Our department will approve or deny your application based on specic eligibility requirements. Once

approved, eligible purchasers will receive a refund within 90 days following the end of the quarter when

they submitted the application.

We process applications on a rst-in-time basis. The total amount of refunds allowed under this program

is limited to $125,000 per scal year. Each month, a notice on our website shows show how much is still

available under the annual limit.

Denitions

“Adapted housing” means a modication or construction project that has been approved by the U.S.

Department of Veterans Aairs as part of the specially adapted housing grant program or the special

housing adaption grant program to modify or construct a home so that it can accommodate the needs of

a disabled veteran.

“Eligible purchaser” means a disabled veteran who has received a specially adapted housing grant or a

special housing adaptation grant from the U.S. Department of Veterans Aairs.

Questions?

If you have any questions concerning this exemption, call 1-800-647-7706.

PO BOX 47478 | OLYMPIA, WASHINGTON 98504-7478 | 1-800-647-7706 | DOR.WA.GOV

For tax assistance or to request this document in an alternate format, visit http://dor.wa.gov or call

1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by calling 711.

Eective July 23, 2017