The department of revenue has issued the following excise tax advisory (ETA): ETA 3024.2011 Public Works Contracts.

     This ETA provides guidance regarding retail sales tax and retainages for public works. The department has updated the ETA to recognize provisions of HB 1384. This legislation excludes from retainage requirements those public road improvement contracts funded in whole or in part by federal transportation funds.

     A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

© Washington State Code Reviser's Office