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