Employer contracts with an independent contractor to provide appliance refinishing services as needed and as agreed to in the contract. Please note that this Agreement is intended for general use. Your state law may require that additional or different provisions be included for agreements between a homeowner and a contractor for work on the home. In this instance, please consult your local law, local government or legal counsel.
Washington Appliance Refinish Services Contract - Self-Employed
State:
Multi-State
Control #:
US-INDC-165
Format:
Word;
Rich Text
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FAQ
Retail Sales Tax If general or prime contractor provides reseller permit to subcontractor, then does not collect retail sales tax on contract price. Otherwise, sales tax due on total charge to general contractor.
Contractors performing retail services must collect sales tax based on the tax rate of the jurisdiction in which they perform their services.
Professional services are generally not taxable in Washington State.
Goods that are subject to sales tax in Washington include physical property, like furniture, home appliances, and motor vehicles. The purchase of prescription medicine, groceries and gasoline are tax-exempt. Some services in Washington are subject to sales tax.
Generally, cleaning services are subject to retail sales tax. However, if a company performs routine and repetitive janitorial services, described in WAC 458-20-172, the company's receipts are not subject to retail sales tax. Specialized or non-repetitive cleaning services are taxable as retail sales.
Services to individuals and businesses things like haircuts, medical bills, consultant fees, etc. are not personal property, and most services are not subject to sales tax.
Professional services are generally not taxable in Washington State.
However, in California many types of labor charges are subject to tax. Tax applies to charges for producing, fabricating, or processing tangible personal property for your customers. Generally, if you perform taxable labor in California, you must obtain a seller's permit and report and pay tax on your taxable sales.