Construction

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

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

Download the free Tax Rate Lookup app to your mobile device.

Check out our Tax Topic article: Bidding on Construction Projects

Construction guide - Español (pdf)

Watch a construction industry video

Updated February 2023

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