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)
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 |