SB 5528 - DIGEST

(SUBSTITUTED FOR - SEE 1ST SUB)

     Finds that the taxation of "services rendered in respect to constructing buildings or other structures" has generally included the entire transaction for construction, including certain services provided directly to the consumer or owner rather than the person engaged in the performance of the constructing activity.

     Declares an intent to clarify which services, if standing alone and not part of the transaction, are considered to be retail or wholesale services, and which services will continue to be treated as taxable under RCW 82.04.290(2).

     Declares a further intent to confirm that the entire price for the constructing of the building or other structure for a consumer or owner continues to be a retail sale, even though some of the individual services reflected in the price if provided alone are taxed as services and not as separate retail or wholesale transactions.