Who charges sales tax on a construction job?
A Washington prime contractor on a custom job collects retail sales tax on the whole contract price, and a subcontractor charges none when the prime gives him a reseller permit; without the permit he charges it.
Transcript
Ray My sub says he doesn't have to charge me sales tax. Is that right?
Dana If you gave him your reseller permit, yes.
Sal In Washington, a prime contractor on a custom job for a private owner collects retail sales tax on the whole contract price, and reports it under retailing B and O.
Sal A subcontractor on a custom job charges no sales tax when the prime gives him a reseller permit. Without one, he charges it.