Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-170 - Constructing and repairing of new or existing buildings or other structures upon real property

Current through Register Vol. 24-14, July 15, 2024
(1)
Definitions.
As used herein:
(a)
			 The term "prime contractor" means a person engaged in the business of
			 performing for consumers, the constructing, repairing, decorating or improving
			 of new or existing buildings or other structures under, upon or above real
			 property, either for the entire work or for a specific portion thereof. The
			 term includes persons who rent or lease equipment to property owners for use in
			 respect to constructing, repairing, etc., buildings or structures upon such
			 property, when the equipment is operated by the lessor.
(b) The word "subcontractor" means a person
			 engaged in the business of performing a similar service for persons other than
			 consumers, either for the entire work or for a specific portion thereof. The
			 term includes persons who rent or lease equipment to prime contractors or
			 subcontractors for use in respect to constructing, repairing, etc., when such
			 equipment is operated by the lessor. When equipment or other tangible personal
			 property is rented without an operator to contractors, subcontractors or
			 others, the transaction is a sale at retail (see
			 RCW
			 82.04.040 and
			 82.04.050 ).
(c) The terms "prime contractor" and
			 "subcontractor" include persons performing labor and services in respect to the
			 moving of earth or clearing of land, cleaning, fumigating, razing, or moving of
			 existing buildings or structures even though such services may not be done in
			 connection with a contract involving the constructing, repairing, or altering
			 of a new or existing building or structure. The terms also include persons
			 constructing streets, roads, highways, etc., owned by the state of
			 Washington.
(d) The term "buildings
			 or other structures" means everything artificially built up or composed of
			 parts joined together in some definite manner and attached to real property. It
			 includes not only buildings in the general and ordinary sense, but also tanks,
			 fences, conduits, culverts, railroad tracks, tunnels, overhead and underground
			 transmission systems, monuments, retaining walls, piling and privately owned
			 bridges, trestles, parking lots, and pavements for foot or vehicular traffic,
			 etc.
(e) The term "constructing,
			 repairing, decorating or improving of new or existing buildings or other
			 structures," in addition to its ordinary meaning, includes: The installing or
			 attaching of any article of tangible personal property in or to real property,
			 whether or not such personal property becomes a part of the realty by virtue of
			 installation; the clearing of land and the moving of earth; and the
			 construction of streets, roads, highways, etc., owned by the state of
			 Washington. The term includes the sale of or charge made for all service
			 activities rendered in respect to such constructing, repairing, etc.,
			 regardless of whether or not such services are otherwise defined as "sale" by
			 RCW
			 82.04.040 or "sales at retail" by
			 RCW
			 82.04.050. Hence, for example, such service
			 charges as engineering fees, architectural fees or supervisory fees are within
			 the term when the services are included within a contract for the construction
			 of a building or structure. The fact that the charge for such services may be
			 shown separately in bid, contract or specifications does not establish the
			 charge as a separate item in computing tax liability.