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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 |
