# RCW 82.04.051: RCW 82.04.051: "Services rendered in respect to"—Taxation of hybrid or subsequent agreements > Washington · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S051 ## Section - **Citation:** RCW 82.04.051 - **Heading:** RCW 82.04.051: "Services rendered in respect to"—Taxation of hybrid or subsequent agreements - **Jurisdiction:** Washington - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Code / Title 82 / Chapter 04 / Section 051 ## Text (1) As used in RCW 82.04.050 and including for the purposes of the taxes imposed in chapter 82.08 RCW in addition to the taxes imposed in this chapter, the term "services rendered in respect to" means, in the context of constructing, building, repairing, improving, and decorating buildings or other structures, those services that are directly related to the constructing, building, repairing, improving, and decorating of buildings or other structures and that are performed by a person who is responsible for the performance of the constructing, building, repairing, improving, or decorating activity. The term does not include services such as engineering, architectural, surveying, flagging, accounting, legal, consulting, land development or management, or administrative services provided to the consumer of, or person responsible for performing, the constructing, building, repairing, improving, or decorating services. (2) A contract or agreement under which a person is responsible for both services that would otherwise be subject to tax as a service under RCW 82.04.290 (2) and also constructing, building, repairing, improving, or decorating activities that would otherwise be subject to tax under another section of this chapter is subject to the tax that applies to the predominant activity under the contract or agreement. (3) Unless otherwise provided by law, a contract or agreement under which a person is responsible for activities that are subject to tax as a service under RCW 82.04.290 (2), and a subsequent contract or agreement under which the same person is responsible for constructing, building, repairing, improving, or decorating activities subject to tax under another section of this chapter, shall not be combined and taxed as a single activity if at the time of the first contract or agreement it was not contemplated by the parties, as evidenced by the facts, that the same person would be awarded both contracts. (4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Land development or management" means site identification, zoning, permitting, and other preconstruction regulatory services provided to the consumer of the constructing, building, repairing, improving, or decorating services. This includes, but is not limited to, acting as an owner's representative during any design or construction period, including recommending a contractor, monitoring the budget and schedule, approving invoices, and interacting on the behalf of the consumer with the person who has control over the work itself or responsible for the performance of the work. (b) "Responsible for the performance" means that the person is obligated to perform the activities, either personally or through a third party. A person who reviews work for a consumer, retailer, or wholesaler but does not supervise or direct the work is not responsible for the performance of the work. A person who is financially obligated for the work, such as a bank, but who does not have control over the work itself is not responsible for the performance of the work. ## Nearby sections - [RCW 82.04.010 RCW 82.04.010: Introductory.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S010.md) - [RCW 82.04.020 RCW 82.04.020: "Tax year," "taxable year."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S020.md) - [RCW 82.04.030 RCW 82.04.030: "Person," "company."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S030.md) - [RCW 82.04.035 RCW 82.04.035: "Plantation Christmas trees."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S035.md) - [RCW 82.04.040 RCW 82.04.040: "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S040.md) - [RCW 82.04.050 RCW 82.04.050: "Sale at retail," "retail sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S050.md) - [RCW 82.04.051 RCW 82.04.051: "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S051.md) - [RCW 82.04.060 RCW 82.04.060: "Sale at wholesale," "wholesale sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S060.md) - [RCW 82.04.062 RCW 82.04.062: "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S062.md) - [RCW 82.04.065 RCW 82.04.065: Telephone, telecommunications, and ancillary services—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S065.md) - [RCW 82.04.066 RCW 82.04.066: "Engaging within this state," "engaging within the state."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S066.md) - [RCW 82.04.067 RCW 82.04.067: Substantial nexus—Engaging in business.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S067.md) - [RCW 82.04.070 RCW 82.04.070: "Gross proceeds of sales."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S070.md) - [RCW 82.04.080 RCW 82.04.080: "Gross income of the business."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S080.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S051. 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