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Home / Education / Industry guides / Construction
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Construction

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.

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

Check out our Tax Topic article: Bidding on Construction Projects

Construction guide - Spanish (pdf)

Watch a construction industry video  video icon

Updated April 2020
 


Contents

Overview
  • Construction
    • Overview
    • Custom construction
    • Custom construction (continued)
    • Speculative building
    • Government contracting
    • Public road construction
    • Logging road construction
    • Contaminated site cleanup/environmental remedial action
    • Construction services performed in Indian Country by nonenrolled persons
    • Out-of-state contractors
    • Requirements to obtain contractors' UBI numbers
    • Tax paid at source deduction
    • Temporary staffing for construction
    • Laws and rules on construction activities
    • Construction tax matrix
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Tax incentives

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Retail sales tax

Use tax

Property tax

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File & pay taxes

Filing frequencies & due dates

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Report no business activity

Late filing

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