Yes. And it can be impacted at a municipality level, as well as a state or county level too. So the city of Seattle might have a different way they tax these things than the city of Redmond, in addition to whatever taxes are levied by King County or Washington State.
ETA: there are very real reasons big companies have reconfigured workspaces and it isn’t about worker efficiency studies or even fitting more people into a space, but about taxes.
