Laws and rules on construction activities

Laws and rules on construction activities

The taxability of performing construction activities within the state of Washington is discussed in the following laws and rules:

Revised Code of Washington References (RCW)

Number Title
64.04.010 Conveyances and encumbrances to be by deed
64.04.030 Warranty deed - Form and effect
64.04.040 Bargain and sale deed - Form and effect
64.04.050 Quitclaim deed - Form and effect
82.04.030 "Person," "Company"
82.04.050 "Sales at Retail," "Retail Sales"
82.04.190 Consumer
82.04.390 Exemptions - Amounts Derived From Sales of Real Estate
82.12.010 Definitions

 

Washington Administrative Code References (WAC)

Number Title
WAC 458-20-102 Reseller Permits
WAC 458-20-107 Selling Price - Advertised prices including sales tax
WAC 458-20-110 Freight and Delivery Charges
WAC 458-20-112 Value of Products
WAC 458-20-135 Extracting Natural Products
WAC 458-20-170 Constructing and Repairing of New or Existing Building or other Structures upon Real Property
WAC 458-20-17001 Government Contracting - Construction, Installation or Improvements to Government Real Property
WAC 458-20-171 Building, Repairing or Improving Streets, Roads, etc.
WAC 458-20-172 Clearing Land, Moving Earth, Cleaning, Fumigating, Razing or Moving Existing Buildings & Janitorial Services
WAC 458-20-178 Use Tax
WAC 458-20-190 Sales to and by the U.S., its Departments, Institutions and Instrumentalities-Sales to Foreign Governments
WAC 458-20-192 Indians-Indian Reservations
WAC 458-20-193 Inbound and Outbound Interstate Sales of Tangible Personal Property
WAC 458-20-194 Doing Business Inside and Outside the State
WAC 458-20-197 When Tax Liability Arises
WAC 458-20-199 Accounting Methods
WAC 458-20-211 Leases or Rentals of Tangible Property, Bailments
WAC 458-20-223 Persons Performing Contracts on the Basis of Time and Material, or Cost-Plus-Fixed-Fee