The Department intends to amend and reissue existing ETA 3024.2013 Public Works Contracts. ETA 3024 explains retainage, when retail sales tax is due on the amount of the retainage and exclusions from contract retainage. This ETA was updated to reflect a recent statutory change regarding an exclusion from contract retainage pursuant to Substitute House Bill 1420, chapter 113, Laws of 2013. The Department intends to file for ETA adoption September 26, 2013.
View amended ETA 3024.2013
If you have questions or comments, please send them to Rich Cason at RichardC@dor.wa.gov.