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TPS-TIE
Subvenciones de ayuda financiera en caso de emergencia
Las agencias federales, estatales y locales proporcionan ayuda financiera a las empresas para reducir el impacto de la declaración de estados de emergencia a nivel nacional o estatal.
Is it sales or use tax?
Sales tax
Businesses that sell retail products or provide retail services in Washington must collect sales tax from their customer. The sales tax must be submitted to the Department of Revenue, even if it is not collected.
Sales tax is made up of the state rate (6.5%) and the local sales tax rate. The local sales tax rate varies depending on the location of the sale.
Casual or isolated sales
A casual or isolated sale is made by a person who does not engage in selling the type of property involved in its regular course of business.
Sales that are routine or continuous are not casual or isolated sales. Routine or continuous sales are considered part of a person’s regular course of business, even if the property involved is not sold on a frequent basis.
2023 Tax Legislation
Below are summaries of tax-related bills passed by the legislature and signed into law by Gov. Inslee during the 2023 legislative session.
Construction tax matrix
| Type of Contractor | B&O Tax | Retail Sales Tax | Use/Deferred Sales Tax |
|---|---|---|---|
| General or prime contractor: Performs work for others at retail. Does not own the real property. |
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:
Temporary staffing for construction
Real estate developers (speculative builders) owe retail sales tax on temporary labor
Washington State law requires real estate developers to pay retail sales tax or use tax on charges paid to staffing companies for temporary workers who perform construction related services on real estate owned by the developer.
Following are common questions about temporary labor and the application of retail sales tax.
Out-of-state contractors
The following contractors are required to register with the Department of Revenue and are subject to excise taxes:
