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31.10.2013 admin
Here’s everything you need to know about stamping concrete patios, including benefits, drawbacks, and costs. A stamped concrete patio gives you the look and texture of a stone patio for a lot less than the real thing — up to 50% less than the cost of natural slate or limestone.
For realism, adds color to the concrete as it’s mixed, or sprays it on after the surface has been stamped. What’s It Cost?A stamped concrete patio costs $10-$15 per square foot, professionally installed.
Concrete requires specialty tools to shape and smooth the surface (any specialty tool performs best in the hands of an experienced worker who knows how to use it). You can rent concrete stamps at rental outlets and concrete supply stores for about $25 per day per stamp. Can I Add a Stamped Finish to an Existing Patio Slab?Yes you can, as long as your old slab is stable and in good condition. John Riha has written seven books on home improvement and hundreds of articles on home-related topics. 9 Ways to Deep Clean the Cruddiest Things in Your Home without Breaking Into a SweatYou Can’t Detect These 4 Stinky Smells, But Your Guests Sure Can.
Once their projects are completed, the members log in to their accounts and complete a short cost survey.After compiling and organizing the data we report it back to you. A carport is a great addition to your home if you want to add additional outdoor space to your home but don't want to invest in the cost of building an entire garage.
Carport Site PreparationThere may be zoning issues in your town when building any kind of outdoor structure on your property. So although pouring concrete would add to the cost of building your carport, it might be more cost effective in the long run if you now you will eventually want to build a full garage structure. For additional information or answers to any questions about Washington excise taxes, please contact us. Businesses subject to any of Washington's excise taxes must register with the Department of Revenue by completing a Business License Application. The following section provides an overview of how tax applies to the construction business. Retail Sales Tax: Businesses selling goods at retail or performing retail services (such as custom prime construction) must also collect and remit retail sales tax on their total charges unless a specific exemption applies. Wholesale Sales: Businesses making wholesale sales do not collect retail sales tax on their charges.
Use as a Consumer: All persons engaged in construction are consumers in regard to the tools (purchased or rented) and supplies (items which are not finally incorporated into the real estate) used in performing the construction.
Deferred Sales Tax: Deferred sales tax is due when goods are acquired without payment of sales tax under such conditions that the sales tax was due. Gross Contract Price - Taxable Consideration: The gross contract price to provide a construction service is the amount subject to tax. Penalty clause in the contract: Losses suffered by a contractor because of a penalty clause for failure to complete work by a specified time are not deductible from the gross contract price in determining taxes due.
Businesses perform construction activities as prime contractors, subcontractors, or speculative builders. Generally, a prime contractor is hired by the landowner and a subcontractor is hired by a prime contractor. For state tax purposes, the difference between a prime contractor and a subcontractor is only significant on "custom" contracting jobs.
Further information on each category of construction activity is detailed in the respective section of this guide. Generally, custom construction involves residential and commercial construction performed for others, including road construction for the state of Washington. Prime Contracting: Custom prime contracting is when a contractor is hired by a landowner (or a person having the rights of ownership, such as a lessee or easement holder) to complete an entire construction project. Subcontracting: Custom subcontracting is when a contractor is hired by a custom prime contractor to provide a portion of the services necessary to complete the project. The Government Contracting B&O tax classification applies only when a prime or subcontractor engages in constructing, installing, and improving real property of, or for, the United States, its instrumentalities, or a county or city housing authority. Logging road construction is road construction which is directly related to a logging operation.
This section refers to all construction jobs except those which are specifically defined to be speculative building, federal government contracting, public road construction, logging road construction, radioactive waste cleanup on federal lands, or construction services performed in Indian Country for enrolled members. Elements of Custom Prime Contracting: Generally, the prime contractor on a custom construction job is a contractor who is hired by the owner of the land (or person having the rights of ownership such as lessee) to complete an entire job according to contract specifications. Custom Prime Contractors as Consumers: The prime contractor is a consumer of all items that are not incorporated into the final project. Prime contractors must collect retail sales tax from the landowner on the gross contract price (without deduction of costs incurred). YES - The contract quantifies the rate and amount of sales tax paid by Jane Smith and this information is clearly stated to Jane Smith and XYZ, Inc.
YES - The invoices quantify the rate and amount of sales tax paid by Jane Smith and this information is clearly stated to Jane Smith and XYZ, Inc. You must compute sales tax before amounts for retainage are deducted on the invoice or bill to the customer. Retail construction services are sourced to the location where the construction takes place. You are not required to collect Washington sales tax or pay B&O tax when the construction site is outside of Washington.
A contractor is the consumer of items purchased for use in the construction process and not used as component parts of the finished structure. Effective July 1, 2008, custom contractors that have supplies delivered to the job site pay sales tax on such orders based on the job site location.
The purchase of materials by custom contractors that will become part of the completed project are purchases for resale (wholesale).
Effective January 1, 2010, the resale certificate was replaced with a reseller permit issued by the Department of Revenue.
Contractors who make purchases for resale (wholesale purchases) must apply for a reseller permit.  Applications are available online. A prime contractor may not use a reseller permit to purchase items which are consumed in performing construction. If the contractor gives a reseller permit to the seller and later uses the items purchased, or if the seller failed to collect the sales tax on items, the buyer must remit the deferred sales tax or use tax due to the Department. Retention of reseller permits: Contractors who accept reseller permits must retain all permits accepted for 5 years. This is no different than purchasing a tool the contractor must have in order to perform its services and passing the cost on to the customer. If a single payment is made and the contractor picks up the equipment at the location of the rental company, then the location of the rental company determines the sales tax rate and location code. If a single payment is made but the equipment is delivered to the contractor at another location, the sales tax rate and location code is determined by the location where the contractor receives the equipment. If you use line item billing to invoice your customers, see our discussion on line item billing. The Department presumes that providing equipment along with an operator to a construction contractor is a retail sale unless it can be demonstrated that the business providing the equipment with operator is responsible for installing, connecting, or affixing construction materials or equipment to land or improvements. A business is hired by a prime contractor to provide a crane and a crane operator to work under the direction of the prime contractor to move construction materials and equipment to various locations at the construction site. A crane operator is hired by a prime contractor to install the HVAC system on the top of a commercial building and must bolt the HVAC system to the roof top framework.
Services rendered in respect to constructing means contracting to be responsible for the performance of the actual construction. Responsible for the performance means that the person is responsible for the completed construction without regard to who actually performs the construction. Construction management services performed for a consumer are considered services rendered in respect to construction and the income is subject to Retailing B&O tax and retail sales tax, when the provider of the services is responsible for the performance. This includes those management jobs where the management in substance is prime contracting. Construction management services performed for a consumer are considered services rendered in respect to construction and the income is subject to retailing B&O tax and retail sales tax. When there is no contract price stated, no billings to support the contract price, or the receipts do not indicate taxable income, the taxable amount is the total amount of construction costs including any charges for licenses, fees, permits, etc., required for construction and paid by the contractor.
Custom prime contractors must collect and remit the solid fuel burning device fee, $30 per device, from consumers for all such devices installed in construction improvements. Income received under energy efficient housing credits or union subsidized wages is taxable under the Service and Other Activities B&O tax classification. Sales tax paid on materials: A deduction is allowed under retail sales tax for the purchase price of materials incorporated into the structure if sales tax was paid. Construction on Indian reservations: See Construction Services Performed in Indian Country by Nonenrolled Persons section. Alternative Housing for Youth in Crisis: Sales tax does not apply to materials (only) used in construction performed for health and welfare organizations or Alternative Housing for Youth in Crisis.
Technically, federal government contractors, public road contractors, and logging road contractors may also be prime contractors, however, the taxability of those particular activities is different from that of custom prime contracting jobs. Generally, a custom subcontractor is a contractor who is hired by a prime contractor to provide a portion of the construction services necessary to make improvements on real estate owned by a third party. Effective July 1, 2008, speculative developers that have materials and supplies delivered to the job site pay sales tax based on the job site delivery location.
As explained above, the definitions of custom and speculative building and the resulting tax consequences are based upon who owns the land. WAC 458-20-170 identifies four criteria that can be used in determining who holds the attributes of real estate ownership (other criteria may be used as well). The attributes of ownership establish who has the rights and liabilities of a property owner. When an owner of real estate sells to a builder who improves the property and then resells the improved property back to the original owner, the builder is not taxable as a speculative builder. Additionally, a prospective buyer will not be the owner of land by merely executing a purchase and sale agreement or pre-sale agreement with the contractor (even if a substantial amount of money is paid).
When a speculative builder sells or contracts to sell property upon which there is a building under construction, all construction completed subsequent to the date of such sale or contract constitutes custom prime contracting.
The formation of a joint venture is a common way to accomplish the development of real estate. If construction services are performed by a member as a separate entity on land owned by one of the other entities (the joint venture entity or landowner), the construction services are taxable as custom prime contracting. When a joint venture owns the land and the contractor performs construction services as a member of the joint venture (versus a separate entity), the joint venture is a speculative builder. To be treated as a speculative builder, a joint venture entity must actually exist and the joint venture entity must own the land and perform the construction itself.


Was the construction work actually performed by the joint venture (versus by a separate entity)?
Were the funds handled as joint venture funds rather than as separate funds of any party to the joint venture agreement? Where a member is guaranteed a fixed amount as compensation for construction services independent of any right to profit or gain, such amount is taxable as custom prime contracting. Generally, the construction of roads on private property by a prime contractor is a retail sale subject to retail sales tax on the full contract price (labor and materials). The speculative builder remains a consumer with regard to all materials purchased or produced for incorporation into the road. If the road is not finally dedicated to the public body within a reasonable period of time after the work is completed, the speculative builder will be liable for use tax on the charges of the road contractor.
Activities such as the mere sale of tangible personal property or providing professional services to the federal government are not reported under this classification. A government contractor is the consumer of property incorporated in, installed in, or attached to the federal construction job. A government contractor is also a consumer of machinery and equipment provided by the government. Additionally, construction of streets or roads dedicated to a city or county is public road construction. Public road contractors (both prime and subcontractors) are consumers of materials they incorporate as an ingredient or component of a road. The production of asphalt away from the road construction site is a manufacturing activity. The removal of rock from either a pit owned by the road builder or from pits owned by or leased to the public authority is considered extracting.
The production of asphalt at a public road construction job site pursuant to performing a road construction contract is not manufacturing. The business and occupation tax does not apply to the cost of, or charge made for, labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel, and rock. In this case, since the rock processor is not applying the materials to the road, it does not owe use tax on them. A business which simply sells (doesn't apply or spread) materials without performing public road construction activity is not in the business of public road construction. Public road construction includes the business of building, repairing, or improving any street, place, road, etc., which is owned by a municipal corporation or political subdivision of the state or the United States. Logging road construction is the activity of building roads directly related to a timber harvesting operation.
Logging road contractors are the consumers of any materials they incorporate into the roads. Contaminated site cleanup and other environmental remedial action are taxable based on the specific activity performed. The following activities, which may be performed relative to the cleanup of a contaminated site, are service activities. If you perform these services you are subject to the retailing B&O tax and must collect sales tax from the consumer. The cleanup of unimproved land or water such as might occur at the site of an oil spill on an undeveloped beach receives specific tax treatment. Contracts that include a combination of services are taxable in accordance with the predominant activity of the contract. Tribe means an Indian nation, tribe, band, community or other entity recognized Indian Tribe by the United States’ Department of the Interior. Materials means items that become a permanent part of the finished construction provided that the items have not previously been used or consumed in the performance of the construction activity. The tax application in these instances is markedly different from most other construction contracts. Check references.What’s the Deal with the Stamps?The patterns are made using large, flexible polyurethane stamps. We’ve got great ideas for concrete inside the home, too.Can I Do It Myself?Making a stamped concrete patio is a fairly simple process, but only skilled DIYers should attempt it. Although stamped concrete is a good choice for ADA accessibility, be wary of deeply embossed patterns; all that texture may be tempting, but it creates uneven surfaces that make patio furniture wobble and may be hazardous for those with limited mobility. Although you’ll have more color options with surface colorants, the colorants may flake off over time.
As good as stamped concrete may look, aficionados of real brick and stone will know the difference.
You’ll be raising the height of the old slab by an inch or so, so you’ll want to make sure the new level doesn’t interfere with existing steps or vents in your foundation walls. Corporations, partnerships, sole proprietorships, joint ventures, nonprofit organizations, limited liability organizations, etc., conducting business in this state (whether or not the business has office locations in Washington), are all subject to these taxes. Terminology, construction activities and a general description of the seven categories of construction will be covered. This means there are no deductions for labor, materials, taxes or other costs of doing business. This taxable amount includes charges for permits and other fees, labor, profit, materials and charges for subcontractors.
However, they must obtain a reseller permit from the buyers to document why sales tax was not collected.
However, depending on the type of construction being performed, the builder may also be considered the consumer of materials incorporated into the job. Contractors purchasing items for resale must give the vendor a reseller permit to avoid paying sales tax. If sales tax has not been paid on purchases of tools, supplies, and materials used in the construction but not incorporated into the real estate improvements, use tax is due.
The gross contract price includes all charges related to a specified job under one contract. If additional income results from a court ordered settlement, the income is considered part of the gross contract amount subject to tax. If retainage is not paid because the contractor failed to perform, the lost retainage is not deductible from the gross amount subject to tax.
The custom prime contractor may perform all, or a portion of the construction, or hire other contractors (subcontractors) to perform all, or a portion of the work. Income from custom subcontracting is reported under the Wholesaling B&O tax classification.
Speculative builders are not subject to B&O tax or retail sales tax on the sale of the real estate. The custom prime contractor may perform the construction services or hire others to perform some, or all, of the work.
In other words, a prime contractor is a consumer of tools, equipment, and supplies used in performing the construction service. This is true even if the contractor and buyer know and agree that the price quoted includes state and local taxes. Even though written contract language may state that the selling price includes sales tax, it does not meet the requirement of separately stating sales tax from the selling price.
On the excise tax return, report the full selling price without a deduction for retainage under the Retailing B&O tax classification and retail sales tax. The selling price includes costs that may be itemized and charged directly to the landowner.
Thus construction that takes place in Seattle would be sourced to Seattle (location code 1726), and taxed at Seattle’s combined state and local sales tax rate. Reseller permits are free and are issued to businesses that make wholesale purchases, including qualified contractors.
Contractors use a separate reseller permit application that includes detailed information on materials and labor purchased.
Examples of such purchases are equipment, equipment rentals, tools, form lumber or visqueen not incorporated into the structure, duplex nails, temporary silt fencing used for erosion control, and other supplies used in performing the construction. Normally, use tax is due (if sales tax hasn't been paid) on the following: equipment, tools, supplies, and rentals of equipment, even if the cost for these items is passed along to the landowner.
When this happens, the contractor is the consumer of the rented item and owes retail sales tax to the rental company.
The sales tax paid by the contractor to the rental company is a cost of doing business and, if it is passed on to the customer, it is considered to be part of the gross contract price that is subject to sales tax.
In this limited case, it reports under the wholesaling B&O tax classification and sales tax does not apply. The subcontractor does not qualify for exemption for construction in Indian Country unless they have contracted directly with the Tribe or a Tribal member. In this case, the business providing the equipment and operator is taxable as a subcontractor and may accept a reseller permit or resale certificate from the prime contractor and report under the wholesaling B&O tax classification (sales tax will not apply).
Whenever there is a transaction (purchase, sale) between two or more persons (entities), tax generally applies. A solid fuel burning device means any device for burning wood, coal, or any other non-gaseous and non-liquid fuel, including a woodstove and fireplace. Some deductions are applicable to both the B&O tax and retail sales tax, however, many deductions are only applicable to one or the other tax.
An agricultural employee housing exemption certificate must be secured from the agricultural housing provider.
Sales tax need not be collected on the subcontractor's charges if the subcontractor secures a reseller permit from the prime contractor. Building on land owned by another is prime construction (unless specifically defined otherwise) and building on your own land is speculative construction.
That is, who has the ownership rights and liabilities to the extent that a court would call that person the owner of real property, despite the fact that someone else may hold mere bare title to the property. Therefore, Party B is not a speculative builder of the home, but is a custom prime contractor to Party C. In this case, there has not been a transfer of ownership rights and liabilities until the closing has taken place. Typically, the right to possession is transferred on the date of closing the property conveyance. Many times the members of the joint venture include a person that owns property (landowner member) and a general contractor (contractor member). Is a member performing the construction services as a separate entity (prime contractor for the joint venture or landowner) or is the joint venture performing the construction services itself (contractor is performing service as a member of joint venture)? The contractor must collect retail sales tax on the full contract price (labor and materials) from the landowner. In this case, the work performed by the contractor is a contribution to the capital of the joint venture. However, when the road will be deeded to a city or county, the construction is taxable as public road construction.


Therefore, the speculative builder must pay retail sales tax or use tax on materials provided to the road contractor. The contractor (prime or subcontractor) must pay sales or use tax on all materials which become a physical part of the project. If the road is not finally dedicated to the public body within a reasonable period of time after the work is completed, retail sales tax applies. Public road contractors must pay retail sales or use tax on all materials they place in, or on, the road as well as on equipment and supply purchases.
The value of the material produced is subject to the manufacturing B&O tax and use tax. They must collect retail sales tax on total charges for materials (including delivery charges) from the purchasing contractor.
Road work completed on property owned by the state or an individual is not public road construction. For example, if you are responsible for razing a gas station, removing the underground tanks, and cleaning contaminated soil, all income associated with these activities will be subject to the same tax treatment as the razing and removal, that is, as a retailing activity. The stamps are about 2-by-2-feet square and an inch or two thick, and they’re pressed into the wet concrete to create the textured finish. Accessibility guidelines require bumps and ridges on walking surfaces be no more than ?-inch high. This is different from an income tax which is applied to the net income of business operations. Refer to the section addressing the particular construction activity to find the types of items that are used as a consumer. Use tax is also due on items extracted (such as rock) or produced (such as tooling) and used by the contractor in performing the construction. A purchase for dual purpose occurs when a business purchases goods both to resell and to use in the business. This includes all consideration paid without deduction for costs, even if those costs would not be defined as construction services if provided independent of a construction contract. Some of the settlement amount may be considered by the court to be interest because of late payments.
The income from custom prime contracting (without deduction for any amounts paid to subcontractors) is reported under the Retailing B&O tax classification and is subject to retail sales tax unless a specific exemption applies. If the contract requires retainage, sales tax must be computed before deducting such amounts.
Additionally, progress billings made against the total contract price of a job should separately state the sales tax. Of course, custom contractors do not typically need to pay sales tax on construction materials that are incorporated into the real estate improvements.
The permits allow businesses to purchase items or services for resale without paying retail sales tax.
The manner in which the contractor bills to recover expenses of items used as a consumer is inconsequential.
The contractor is the consumer of the rental equipment and must pay sales tax to the rental company. For tax purposes, individuals as well as any separately organized entities (such as partnerships, corporations, joint ventures, etc.) are separate persons. The contractor is not required to collect sales tax on such charges if the customer presents a deferral certificate from the Department. Income from custom subcontracting jobs is reported under the Wholesaling B&O tax classification.
Therefore, land ownership must be established to determine the proper tax application to the construction work performed.
Therefore, attributes of ownership, other than mere title to the property, may determine the tax application. Holding documentation which, by itself, labels a party to the transaction as landowner does not override the other attributes of ownership if those attributes are held by another person. Therefore, retail construction on what was originally a speculative house does not occur until after closing. The answers to these questions will determine the tax liabilities of the joint venture entity and specific members. The joint venture entity must pay retail sales tax or use tax on materials purchased or produced for incorporation into the real estate. In this case, the road contractor's charges to the speculative builder are not subject to retail sales tax. In this case, both contractors are consumers with liability for payment of retail sales tax or use tax on materials. This includes items manufactured or extracted by the contractor, and also includes property provided by the federal government.
In this case, the subcontractor knows that the construction of the road requires them to bid, with use tax included in their cost considerations. The taxable value is equal to all costs incurred to produce the asphalt, including labor and overhead. If the contractor also applies the materials to the road, the value of the rock is subject to use tax. A concrete contractor may step on the stamps to press them into the concrete or use a tamping tool. But would you mind giving a type of estimate for an enclosed pool area of approximately this size or even a bit larger? Contractors performing retail services must collect sales tax based on the tax rate of the jurisdiction in which they perform their services. Subcontractors on custom construction projects (a wholesaling activity) must receive and accept in good faith a reseller permit from the prime contractor or another subcontractor. A business may give its supplier a reseller permit for goods purchased for dual purposes if the majority of the goods are purchased for resale (WAC 458-20-102).
For example, billings to a customer for building permits, engineering fees, architectural fees, tools, and tax expenses are part of the gross contract price subject to tax. This interest is not part of the gross contract amount, but it is subject to tax under the Service and Other Activities B&O tax classification.
On some projects, the landowner will directly hire different contractors to perform portions of the total project.
If a contract separately states the tax while individual billings omit the tax, the contract will be satisfactory proof that a separate and identifiable sales tax amount was collected from the customer. To verify that material purchases and subcontractor services are for resale, a prime contractor must give a valid reseller permit to the materials supplier or subcontractor. For example, the sales tax or use tax is due on the purchase of a specialized tool for a one-time job even though the purchase price is passed on to the customer as a line item. For example, a corporate officer is a separate person from the corporation even though the officer may own all of the corporate shares. For more information see our Special Notice: High Unemployment County Sales and Use Tax Deferral Program (pdf). It is prohibited under the federal constitution to directly impose a tax on the federal government. The value is determined by the total costs attributable to the extracted and processed rock, including raw material, extraction and processing costs, overhead, and any transportation costs between the extraction site and the processing site. Therefore, a road contract with the state which includes improvements to a passage of road owned by the United States is part retail and part public road construction.
For example, rock includes rip rap, pit run, crushed rock, and other rock products used in logging road construction.
Before putting the stamp on the concrete, the contractor sprays the patterned side of the stamp with a release agent that prevents concrete from sticking to it. Choose a location for your carport that is level, protected from wind, but also convenient for parking your car in relation to your home. There are different B&O tax classifications for extracting, manufacturing, wholesaling, government contracting, public road construction, service and other activities, retailing and others.
The applicable tax rate is determined by the location where the item is first used or where the construction service is performed. While many people assume that use tax is due if goods are used without the payment of sales tax, it's actually deferred sales tax that is due. A customer's payment of the contractor's liabilities directly to third parties is also taxable as part of the gross contract price. In these cases, each contractor hired by the landowner is taxable as a custom prime contractor. If individual billings separate the tax, the individual billings are proof of tax collected. Transactions between related entities are treated the same way as transactions between unrelated entities. Therefore, when one contractor has paid the tax, the tax liability has been satisfied with regard to those materials. Accordingly, the government contractor does not collect sales tax on charges for such work. Both methods are acceptable proof of public road construction as opposed to custom construction. Using a colored release agent accents cracks and grout lines, giving the finish an “antique” look that enhances realism.One pattern usually is a set that includes several stamps, each one with varying textures and shapes, so the overall pattern isn’t repeated too frequently. Painting can not only lengthen the life of your carport, but can add to its aesthetic appeal. Persons who perform custom construction upon land owned by related entities are custom prime contractors and must collect sales tax on their charges. Total cost includes raw material, extraction and processing costs, overhead, and any transportation costs between the extraction site and the processing site, if it is extracted by the contractor. Businesses performing more than one activity may be subject to tax under one or more B&O tax classifications. However, if the speculative builder (landowner) has paid retail sales tax or use tax on the materials, the tax is not due again from the road contractor. For example: where a prime contractor has a $100,000 construction contract and hires a subcontractor to perform a portion of the construction for $20,000, the prime contractor is taxable on $100,000 and the subcontractor is taxable on $20,000.
The tax rate and location code (tax jurisdiction) is based on where the contractor received the items, just like sales tax.



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