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To properly report tax, businesses need to understand Washington s business tax system and general application of Business and Occupation (B&O) tax classifications, retail sales tax, and use tax. This publication is a guide to help those engaged in construction activities determine their state tax liability.

For additional information or answers to any questions about Washington excise taxes, please contact us.

 



Table of Contents



Overview of Taxes that Affect the Construction Industry


Custom Construction


Speculative Building


Government Contracting

Public Road Construction


Logging Road Construction


Construction Services Performed in Indian Country


Contaminated Site Cleanup/Environmental Remedial Action


Out-of-State Contractors


Requirements to Obtain Contractors' UBI Numbers


Tax Paid at Source Deduction


Temporary Staffing for Constructon


Laws and Rules on Construction Activities


Sign up for a Workshop


FAQ


>> Updated - September 2008



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