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.
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Updated February 2023
Contents
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