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To properly report tax, businesses need to understand Washington's business tax system and general application of Business and Occupation (B&O) tax classifications, retail sales tax, and use tax. This publication is a guide to help those engaged in construction activities determine their state tax liability.
For additional information or answers to any questions about Washington excise taxes, please contact us.
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Logging Road Construction
Contaminated site cleanup/environmental remedial action
Construction Services Performed in Indian Country
Requirements to Obtain Contractors' UBI Numbers
Tax Paid at Source Deduction
Temporary Staffing for Construction
Laws and Rules on Construction Activities
Construction Tax Matrix
Business and Occupation Tax: Washington's business and occupation (B&O) tax is levied on the gross receipts of business operations. This means there are no deductions for labor, materials, taxes or other costs of doing business. This is different from an income tax which is applied to the net income of business operations. The nature of the business activity determines appropriate B&O tax reporting. There are different B&O tax classifications for extracting, manufacturing, wholesaling, government contracting, public road construction, service and other activities, retailing and others. Each classification has its own tax rate. Businesses performing more than one activity may be subject to tax under one or more B&O tax classifications. Each business owes the B&O tax on its gross income. 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. 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. This taxable amount includes charges for permits and other fees, labor, profit, materials and charges for subcontractors. Sales tax rates vary around the state. Contractors performing retail services must collect sales tax based on the tax rate of the jurisdiction in which they perform their services. Wholesale Sales:Businesses making wholesale sales do not collect retail sales tax on their charges. However, they must obtain a reseller permit from the buyers to document why sales tax was not collected. Wholesale sales are those made to businesses buying a product or service for resale. 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. 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. However, depending on the type of construction being performed, the builder may also be considered the consumer of materials incorporated into the job. Refer to the section addressing the particular construction activity to find the types of items that are used as a consumer. Contractors may not use a reseller permit to purchase items "used as a consumer" in performing construction services. Purchases for Resale: Purchases for resale are purchases of items or services which will be resold without intervening "use as a consumer." Retail sales tax or use tax is not paid on purchases for resale. Contractors purchasing items for resale must give the vendor a reseller permit to avoid paying sales tax. If sales tax is paid, the contractor may claim a "tax paid at source" deduction (WAC 458-20-102). Use Tax: In general, use tax is due on items "used as a consumer" upon which retail sales tax has not been paid. 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. 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. The use tax and sales tax rates are the same. The applicable tax rate is determined by the location where the item is first used or where the construction service is performed. 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. This most commonly occurs when goods are purchased for dual purposes. A purchase for dual purpose occurs when a business purchases goods both to resell and to use in the business. 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). 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. Referring to the tax as "deferred" simply means that the payment of sales tax is deferred until it is determined that the goods will not be resold. Deferred sales tax is computed upon the purchase price. This includes shipping/handling or freight charges. The tax rate and location code (tax jurisdiction) is based on where the contractor received the items, just like sales tax. For example, if the contractor picked up the items at a store, then the store location would determine the sales tax rate and location code. If the items were delivered to the contractor, then the delivery address would determine the correct sales tax rate and location code.
Report deferred sales tax on the use tax/deferred sales tax line and the local use tax/deferred sales tax lines of your excise tax returns. Gross Contract Price - Taxable Consideration: The gross contract price to provide a construction service is the amount subject to tax. The gross contract price includes all charges related to a specified job under one contract. 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. 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. A customer's payment of the contractor's liabilities directly to third parties is also taxable as part of the gross contract price. When a contract calls for progress payments, tax is due on the gross amount billed. Sales tax is considered collected only when stated separately on contract documents and/or sales invoices. Disputed claims/billings: An amount not paid because of a dispute is subject to tax until the unpaid claim is written off as a bad debt. If additional income results from a court ordered settlement, the income is considered part of the gross contract amount subject to tax. Some of the settlement amount may be considered by the court to be interest because of late payments. 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. 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. If retainage is not paid because the contractor failed to perform, the lost retainage is not deductible from the gross amount subject to tax.
In more specific terms, construction activities also include the performance of general contracting, construction management, construction cleanup/debris removal, landscaping, painting, plumbing, electrical wiring, heat/ventilation/air conditioning, roofing, flooring/carpeting, windows, masonry, concrete, drywall, lighting, windows, framing, carpentry, trim work, etc.
Businesses perform construction activities as prime contractors, subcontractors, or speculative builders. Businesses may perform construction as a prime contractor on one job, a subcontractor on another, and as a speculative builder on yet another project.
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. Otherwise, a prime and subcontractor are treated the same for tax purposes.
To determine how to properly report your taxes, you must determine which category of construction activities you perform. A general description of each of the categories follows. Further information on each category of construction activity is detailed in the respective section of this guide.
1. Custom Construction Generally, custom construction involves residential and commercial construction performed for others, including road construction for the state of Washington. However, custom construction is also a catch-all (or default) category for other construction activities. That is, custom contracting is the category for construction activities that are not specifically designated as speculative building; federal government contracting; public road construction; logging road construction; radioactive waste cleanup on federal lands; or designated hazardous site cleanup jobs.
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. 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. 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. 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. Income from custom subcontracting is reported under the Wholesaling B&O tax classification.
2. Speculative Building Speculative building is when a builder makes improvements on land he/she owns. Speculative builders are not subject to B&O tax or retail sales tax on the sale of the real estate. They are, however, subject to the real estate excise tax. On some projects, the landowner will directly hire different contractors to perform portions of the total project. In these cases, each contractor hired by the landowner is taxable as a custom prime contractor. 3. Federal Government Contracting 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.
4. Public Road Construction The Public Road Construction B&O tax classification applies only when a prime or subcontractor builds, repairs, or improves streets, roads, etc., owned by a municipal corporation or political subdivision of the state of Washington or the federal government. (This type of construction does not apply to roads owned by the state of Washington.) 5. Logging Road Construction Logging road construction is road construction which is directly related to a logging operation. Generally, income from logging road construction which is directly related to a logging operation is reported under the Extracting/Extracting for Hire B&O tax classification. 6. Construction Services Performed in Indian Country When construction is performed in Indian Country for enrolled tribal members.
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. The custom prime contractor may perform the construction services or hire others to perform some, or all, of the work. Excise Tax Reporting: Gross receipts from prime contracting on a custom construction job are taxable under the B&O tax classification and are subject to retail sales tax unless a specific exemption applies. Custom Prime Contractors as Consumers: The prime contractor is a consumer of all items that are not incorporated into the final project. In other words, a prime contractor is a consumer of tools, equipment, and supplies used in performing the construction service. As a consumer, the contractor must pay retail sales tax or use tax on such items.
Collecting Retail Sales Tax Prime contractors must collect retail sales tax from the landowner on the gross contract price (without deduction of costs incurred). Billing invoices must separately state the sales tax. If the contract requires retainage, sales tax must be computed before deducting such amounts. For purposes of determining the tax due, the Department presumes that a selling price quoted in any agreement between parties does not include the retail sales tax unless that tax is separately itemized (RCW 82.08.050). This is true even if the contractor and buyer know and agree that the price quoted includes state and local taxes. The words "tax included" is not sufficient. It does not overcome the requirement to separately state the sales tax. Bid, Contract, Pay Estimate, or Draw Request A contract is written evidence of a sale and should show sales tax as a separate amount. 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. Additionally, progress billings made against the total contract price of a job should separately state the sales tax. 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. If individual billings separate the tax, the individual billings are proof of tax collected. Is Sales Tax Separately Stated? XYZ, Inc. custom builds residential homes on Jane Smith's land. XYZ, Inc. has determined that the contract to build is $162,000 ($150,000 plus 8% tax). The table below identifies the various ways in which the contractor may write the contract and explains the tax consequences:
Line Item Billing Retail sales tax must be collected on the full selling price. The selling price includes costs that may be itemized and charged directly to the landowner. Such costs are not deductible from the total contract amount. The following invoice illustrates this:
The purchase of materials by custom contractors that will become part of the completed project are purchases for resale (wholesale). Such purchases are not subject to retail sales tax. Custom contractors may also purchase subcontractor services for resale. 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.
Effective January 1, 2010, the resale certificate was replaced with a reseller permit issued by the Department of Revenue. Reseller permits are free and are issued to businesses that make wholesale purchases, including qualified contractors. The permits allow businesses to purchase items or services for resale without paying retail sales tax.
Contractors who make purchases for resale (wholesale purchases) must apply for a reseller permit. Applications are available online. Contractors use a separate reseller permit application that includes detailed information on materials and labor purchased.
All reseller permits for the construction industry are valid for two years.
A prime contractor may not use a reseller permit to purchase items which are consumed in performing construction. 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. The contractor is the consumer of these items. Contractors who use reseller permits to purchase items or services they use as consumers and do not pay deferred sales tax or use tax on such purchases to the Department shall be assessed a misuse penalty of 50 percent of the tax due on the improperly purchased item or service (RCW 82.32.291). This is in addition to all other taxes, penalties, and interest due. 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.
Use tax is due if sales tax has not been paid on items the contractor uses as a consumer. 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. The manner in which the contractor bills to recover expenses of items used as a consumer is inconsequential. 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.
Contractors sometimes rent equipment for construction projects. When this happens, the contractor is the consumer of the rented item and owes retail sales tax to the rental company. The sales tax rate depends on the following:
Single payment 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. Periodic payments If the item is rented or leased for a length of time and periodic payments are made, the first payment is coded to the location where the contractor receives the equipment, normally the location of the rental company. All subsequent payments are coded to the location where the equipment is primarily used by the contractor.
Single payment
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.
Periodic payments
If the item is rented or leased for a length of time and periodic payments are made, the first payment is coded to the location where the contractor receives the equipment, normally the location of the rental company. All subsequent payments are coded to the location where the equipment is primarily used by the contractor.
Rental of Equipment with Operator Services
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.
Example A 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. The business providing the crane and crane operator must charge sales tax to the prime contractor because this activity is considered the rental of equipment with an operator (not a construction service) since that business has no responsibility to actually install or affix materials or equipment to the real property under construction. In addition, the charges for this service are taxable under the retailing B&O tax classification. The crane business cannot accept a reseller permit or a resale certificate from the prime contractor.
Subcontractor Services
If the business providing the equipment and operator is contractually responsible for the completed construction, such as installing, connecting, or affixing materials to land or buildings, then it must report its income based on the nature of the activities performed (i.e., wholesaling, government contracting, or public road construction, as the case may be). For a custom construction contract, a business providing the equipment and operator can accept a reseller permit or resale certificate from the prime contractor and not collect sales tax. In this limited case, it reports under the wholesaling B&O tax classification and sales tax does not apply.
However, where the construction is taxable as government contracting or public road construction, the charges for providing the subcontractor services are taxable under the government contracting or public road construction B&O tax classification (not wholesaling). Subcontractor services performed in Indian Country for a prime contractor are subject to B&O tax under the wholesaling classification. The subcontractor does not qualify for exemption for construction in Indian Country unless they have contracted directly with the Tribe or a Tribal member.
Example B 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. 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).
Working Directly for Landowner
Fees for providing equipment with an operator to a landowner (e.g., speculative builder) is taxable as a retail sale regardless of whether such services are considered rental of equipment with operator services or "subcontractor services."
For further information, see the Indian Tax Guide.
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. A person who only reviews work related to construction but who does not supervise or direct the work is not providing "services rendered in respect to constructing." A contract to perform professional services (such as engineering, architectural, surveying, etc.) will not be considered "services rendered in respect to constructing" if a subsequent construction contract is awarded separately to the same person. The contracts will be considered as awarded separately, if at the time the professional services contract is awarded, the parties did not contemplate that the same person would be "responsible for the performance" of the construction. When a single contract calls for both professional services and "services rendered in respect to constructing," the total contract price is subject to tax according to the predominant activity performed under the contract. 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. Statements in contracts that the "manager" does not have liability for payment of subcontractors or material billings, or does not have final choice over the vendors of these items, does not preclude the activity from being considered services in respect to 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. This includes those management jobs where the management in substance is prime contracting. Statements in contracts that the "manager" does not have liability for payment of subcontractors or material billings, or does not have final choice over the vendors of these items, does not preclude the activity from being considered services in respect to construction.
Washington's tax structure imposes a tax on transactions. Whenever there is a transaction (purchase, sale) between two or more persons (entities), tax generally applies. For tax purposes, individuals as well as any separately organized entities (such as partnerships, corporations, joint ventures, etc.) are separate persons. For example, a corporate officer is a separate person from the corporation even though the officer may own all of the corporate shares. Transactions between related entities are treated the same way as transactions between unrelated entities. Persons who perform custom construction upon land owned by related entities are custom prime contractors and must collect sales tax on their charges. 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. 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.
Income received under energy efficient housing credits or union subsidized wages is taxable under the Service and Other Activities B&O tax classification.
Following are some deductions applicable to custom construction activities. 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.
The contractor is not required to collect sales tax on such charges if the customer presents a deferral certificate from the Department. For more information, see our brochure, High Technology Sales/Use Tax Deferral (pdf). Agricultural employee housing: Construction of qualifying agricultural employee housing is exempt from retail sales tax when performed for: agricultural employers, housing authorities, federal, state, and local government agencies, nonprofit community or neighborhood-based organizations that are exempt from income tax under 501(c) of the Internal Revenue Code of 1986, and for-profit entities. An agricultural employee housing exemption certificate must be secured from the agricultural housing provider. 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. The contractor must segregate materials from all other charges. All other costs and charges, such as labor, are subject to sales tax.
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. Accordingly, those activities are discussed separately in other sections of this guide.
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. Sales tax need not be collected on the subcontractor's charges if the subcontractor secures a reseller permit from the prime contractor. Income from custom subcontracting jobs is reported under the Wholesaling B&O tax classification. (The prime contractor will collect sales tax from the landowner on the total contract price which includes all subcontractors' charges.)
Speculative builders construct residential or commercial buildings on land they own. Speculative builders are subject to real estate excise tax on the selling price of the land along with all attachments including buildings, roads, and other structures. The sale of real estate is not subject to the B&O tax or retail sales tax. A speculative builder is the consumer of all material incorporated into the real estate. A speculative builder may not use a reseller permit to purchase materials used in speculative building. Any construction contractor hired by a speculative builder is a custom prime contractor for tax purposes and not a subcontractor. Hence, any contractor performing construction services for a speculative builder must charge sales tax on the total contract price.
Payment of Sales Tax on Goods Delivered to Job Site 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. Previously, the sales tax rate was determined by the vendor's location.
As explained above, the definitions of custom and speculative building and the resulting tax consequences are based upon who owns the land. Building on land owned by another is prime construction (unless specifically defined otherwise) and building on your own land is speculative construction. Therefore, land ownership must be established to determine the proper tax application to the construction work performed. The owner of real property is generally the holder of the recorded title. However, it is possible for a person to hold title to real property which he/she does not own. Therefore, attributes of ownership, other than mere title to the property, may determine the tax application. 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). They are:
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. The total activities are taxed as custom prime construction.
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). In this case, there has not been a transfer of ownership rights and liabilities until the closing has taken place.
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 "retail sale" does not take place until the purchasers have the "right of possession" to the real property being constructed. Typically, the right to possession is transferred on the date of closing the property conveyance. Therefore, retail construction on what was originally a speculative house does not occur until after closing.
The formation of a joint venture is a common way to accomplish the development of real estate. Many times the members of the joint venture include a person that owns property (landowner member) and a general contractor (contractor member). The formation of a joint venture is the creation of a third entity. When construction takes place on the property, tax consequence is determined by the answers to the following questions:
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). However, when the road will be deeded to a city or county, the construction is taxable as public road construction. In this case, the road contractor's charges to the speculative builder are not subject to retail sales tax. A road contractor is the consumer of all materials it incorporates into the roads. This means the road contractor must pay retail sales tax or use tax on such materials. This includes materials provided by the speculative builder. 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. The speculative builder remains a consumer with regard to all materials purchased or produced for incorporation into the road. Therefore, the speculative builder must pay retail sales tax or use tax on materials provided to the road contractor. In this case, both contractors are consumers with liability for payment of retail sales tax or use tax on materials. However, the value of the materials is only subject to the tax once. Therefore, when one contractor has paid the tax, the tax liability has been satisfied with regard to those materials. 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. A reasonable period of time has generally been limited to one year or less.
Gross income from such construction is subject to the government contracting B&O tax. Construction activities performed to improve real property of, or for, the U.S. is not a retail sale. It is prohibited under the federal constitution to directly impose a tax on the federal government. Accordingly, the government contractor does not collect sales tax on charges for such work. 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. The contractor (prime or subcontractor) must pay sales or use tax on all materials which become a physical part of the project. This includes items manufactured or extracted by the contractor, and also includes property provided by the federal government. A government contractor is also a consumer of machinery and equipment provided by the government. Use tax is due on the reasonable rental value of the equipment provided. Subcontractor's charges to prime contractors on government contracting jobs are not subject to sales tax.
The terms "building, repairing or improving of a publicly owned street, place, road, etc.," include:
Roads Dedicated To The City or County Additionally, construction of streets or roads dedicated to a city or county is public road construction. 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. The prime contractor or developer may provide a letter to a subcontractor certifying that the roads will be dedicated to the city/county at the end of the development. The letter should be signed by the contractor/developer or his/her designated agent. In this case, the subcontractor knows that the construction of the road requires them to bid, with use tax included in their cost considerations. Alternatively, the contractor/developer may give a subcontractor a copy of the city's acceptance letter of the roads for dedication. Both methods are acceptable proof of public road construction as opposed to custom construction. Public road contractor as the consumer Public road contractors (both prime and subcontractors) are consumers of materials they incorporate as an ingredient or component of a road. 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. This applies to materials whether they are purchased, provided by others, or manufactured/extracted by the contractor.
Off-site asphalt Plants The production of asphalt away from the road construction site is a manufacturing activity. The value of the material produced is subject to the manufacturing B&O tax and use tax. The taxable value is equal to all costs incurred to produce the asphalt, including labor and overhead. Rock 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 value of the rock is subject to extracting B&O tax. If the contractor also applies the materials to the road, the value of the rock is subject to use tax. 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. Job Site Plants The production of asphalt at a public road construction job site pursuant to performing a road construction contract is not manufacturing. Sales tax or use tax is due on the value of the raw materials used to produce the asphalt. Processing Rock for Placement by Political Subdivisions 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. This is true when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or city and is:
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. Road work completed on property owned by the state or an individual is not public road construction. The definition is based on ownership of the road, not who pays for the road work. 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. In this case, only part of the total construction is taxed as public road construction. The remainder is taxed as custom construction.
Contaminated site cleanup and other environmental remedial action are taxable based on the specific activity performed. Tax treatment for specific activities is discussed below.
The following activities, which may be performed relative to the cleanup of a contaminated site, are service activities.
If you perform the above activities, you are subject to B&O tax under the service and other activities B&O tax classification. Service providers owe sales tax or use tax on all materials consumed in providing such services.
Improvements to real property are a retail activity if performed for a consumer, unless otherwise provided by law (for example, improvements to buildings for the federal government are not a retail activity). Retail activities include the following:
If you perform these services you are subject to the retailing B&O tax and must collect sales tax from the consumer. Subcontractors performing these activities that receive a completed reseller permit from a contractor are subject to the wholesaling B&O tax (sales tax is not collected).
Hauling for hire, e.g., transporting contaminated materials from point A to point B, is subject to either the motor or urban transportation classification of the public utility tax. Hauling for hire includes loading and unloading but does not include hauling for disposal purposes.
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. Gross revenue from these types of clean-ups is subject to the service B&O tax classification. The activities may include the following:
Contracts that include a combination of services are taxable in accordance with the predominant activity of the contract. 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.
For purposes of the discussion herein, the following definitions apply: Indian means a person on the tribal rolls of an Indian Tribe. A person on the tribal rolls is also known as an "enrolled member", "member", "enrolled person", "enrollee" or "tribal member". The term "Indian" includes only those persons who are enrolled with the tribe upon whose territory the activity takes place and does not include Indians who are members of other tribes. An enrolled member's spouse is considered an "Indian" for purposes of this rule if this treatment does not conflict with tribal law. Indian Country means all land within the limits of any Indian reservation. In addition, Indian country includes trust land located outside of a reservation. This includes allotments that have restricted land status. "Restricted land" is identified by title that is vested in an Indian or tribe, and the property is subject to federal restrictions on alienation and encumbrance. Tribe means an Indian nation, tribe, band, community or other entity recognized Indian Tribe by the United States' Department of the Interior. The phrase "federally recognized Indian tribe" and the term "tribe" have the same meaning as "Indian Tribe." 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. For example, "materials" include concrete, tie rods, lumber, finish hardware, windows, roofing, etc., which become part of the structure being built or improved. Consumables means items and services consumed in the performance of the construction. This includes rental equipment with or without an operator. "Consumables: include form lumber, sand paper, saw blades, equipment and tools.
The tax application in these instances is markedly different from most other construction contracts. The tax treatment discussed in this section applies to construction in Indian country by those persons dealing directly with Tribes and enrolled members. Additional information is available by referring to WAC 458-20-192. Retail sales tax: Retail sales tax does not apply to the construction charges of a prime contractor to a tribe or enrolled member when the construction is performed in Indian country. In the case of construction that is performed both in and outside Indian country, only the portion of the contract that relates to work done in Indian country is excluded from tax. The work done for a tribe or Indian outside of Indian country, for example road work that extends outside of Indian country, is subject to retail sales tax. Business and occupation (B&O) tax: B&O tax does not apply to the construction charges of a prime contractor to a tribe or enrolled member when the construction is performed in Indian country. Reseller Permit: A prime contractor may use a reseller permit to purchase materials and subcontractor labor for construction in Indian Country for tribal members. These are considered to be purchases for resale.
Buyers Exemption Certificate: Prime contractors working directly for the Tribe are not required to pay sales tax on construction supplies and rentals if delivery is made to the prime contractor in Indian Country and such items will be used exclusively in performing construction in Indian Country. See line 4c of the Buyers Retail Sales Tax Exemption Certificate (pdf).
Subcontractors working in Indian Country are generally taxed as if the construction occurred outside of Indian Country. In other words, subcontractors are not afforded any favorable tax treatment when performing work for a prime contractor who is performing work for an Indian or Indian Tribe. Rentals: Subcontractors working in Indian Country owe sales or use tax on equipment rentals with or without an operator. Retail sales tax: Subcontractors are not required to charge prime contractors sales tax if a reseller permit is obtained from the prime contractor. This is true even though the prime contractor is not required to collect sales tax from the enrolled member. Use Tax: Subcontractors do not owe use tax on the materials permanently installed or affixed to real estate in Indian Country when the construction is performed for the prime contractor. Subcontractors do owe use tax on consumable supplies or services consumed in performance of such construction.
Retail sales tax: Retail sales tax applies on the prime contractor's charges for construction performed in Indian country for persons or business that are not enrolled tribal members. Business and occupation tax: The B&O tax applies on the prime contractor's charges for construction performed in Indian country for nonmembers. Reseller Permit: A prime contractor may use a reseller permit to purchase materials and for subcontracts for construction in Indian Country for nonmembers. Use tax: Prime contractors owe use tax on materials or services consumed in performance of such construction when sales tax is not paid. Rentals: Prime contractors working in Indian country owe sales or use tax on equipment rentals with or without an operator, when the rentals are used during construction for a non-enrolled person.
Retail sales tax: Subcontractors are not required to charge prime contractors sales tax if a reseller permit is obtained from the prime contractor. Business and occupation tax: Subcontractors that have obtained a reseller permit from the prime contractor report under the wholesaling B&O tax classification. Reseller Permit: Subcontractors may use a reseller permit to purchase materials and subcontractors to be used for construction in Indian Country for nonmembers. Use tax: Subcontractors owe use tax on consumables or services consumed during such construction when sales tax is not paid. Rentals: Subcontractors working in Indian country owe sales or use tax on equipment rentals with or without an operator.
The treatment described above relating to construction for Tribes and Tribal members do not apply to construction for the federal government. Please refer to WAC 458-20-17001 for the tax application for such work. Retail sales tax: Both prime contractors and subcontractors are not required to charge sales tax when performing construction in Indian Country for the federal government. Business and occupation tax: Both prime contractors and subcontractors are taxable under the government contracting B&O tax classification. Use tax: Both prime contractors and subcontractors owe use tax on the materials used in the construction. Both prime contractors and subcontractors owe use tax on items and services consumed during such construction. In addition, all contractors must pay use tax any items loaned (bailed) by the Federal Government to the contractor to perform the construction.
Contractors providing construction services to tribal members on Indian lands must verify the tax-exempt status of the tribal members by reviewing the buyers' identification and by obtaining a completed Buyers Retail Sales Tax Exemption Certificate (pdf) from the buyer. Examples of acceptable identification are:
Taxpayers are required to maintain appropriate records on the tax exempt status of transactions. Records of tax-exempt sales must be maintained for five years. Individual businesses may contact the department to determine how best to keep records for specific situations.
Preemption of tax as explained above is allowed for federally recognized Tribes and their members. As of the date of this notice, the following Tribes are federally recognized:
Contact information on tribal government and administration may be found at the Governor's Office of Indian Affairs web site or:
Governor's Office of Indian Affairs 210 11th Avenue SW, Suite 415 PO Box 40909 Olympia WA 98504 (360) 902-8827
Construction contractors who perform construction activities within this state are subject to Washington's excise taxes, even if they don't have a place of business within this state. These contractors must register with the Department of Revenue and report taxes generated from their activities within Washington State. Use tax is due on all equipment brought into this state to perform construction if sales tax has not been paid. The use tax is based on the fair rental value of such equipment if it is used in this state for a period not exceeding 180 days in any 12-month period. If the use exceeds 6 months, the use tax is based on the full market value of such equipment used here.
Sales Tax Paid to Other States
RCW 82.32.070 requires all taxpayers to maintain a record of the Unified Business Identifier (UBI) account number of each contractor they hire to perform construction. For example, the law requires a general contractor to record the UBI number of all subcontractors. Taxpayers must keep record of the UBI numbers for at least five years. If a taxpayer fails to record the contractor's UBI number, the taxpayer will not be allowed to bid on a public works contract for two years. The taxpayer will also be subject to a penalty not to exceed $250. The new law became effective July 27, 1997.
Washington Administrative Code (WAC) 458-20-102 (11)(b) discusses the procedures to be followed when a contractor has paid Washington sales tax on goods incorporated into a custom contract.
If a contractor pays Washington sales tax on purchases of materials and subsequently resells a portion of the materials as components of a custom contract, the contractor may claim a deduction on the retail sales tax line of the excise tax return for the amount paid for the materials, not including the sales tax. The contractor is still required to collect sales tax on the total contract price from their customer based on the job site location.
When completing the excise tax return, the deduction under the retail sales tax must be itemized on the deduction detail as "taxable amount for tax paid at source." Failure to properly identify the deduction may result in the deduction being disallowed. When completing the local sales tax portion of the tax return, the deduction must be computed at the local sales tax rate paid to the seller, and credited to the same location code reported by the seller. As of July 1, 2008, this is the location where the contractor received the materials.
A custom contractor purchases materials costing $100,000 from a supplier located in the City of Tacoma. The contractor picks up the materials at the supplier's location and pays retail sales tax to the supplier based on the Tacoma tax rate. The contractor later uses the materials in a $200,000 retail (custom) construction project in the City of Seattle. The contractor is required to collect from its customer sales tax at Seattle's tax rate. Tax is collected on the total contract price of $200,000. In order to recover the sales tax paid on materials purchased from the Tacoma supplier, the contractor is entitled to claim the "taxable amount for tax paid at source" deduction, and the local tax deduction must be coded to the City of Tacoma.
In reporting the retail construction income, the contractor must code the income to the City of Seattle. The net result of this procedure is to collect and remit retail sales tax based on the location of the construction service (Seattle). By coding the "tax paid at source" deduction to the location where sales tax was paid on the purchase of materials (Tacoma), the local sales tax for retail construction services is properly applied in full to the place where the construction activity occurs.
The construction income in this example would be reported on the excise tax return as follows:
Retailing B&O tax (Gross Amount) $200,000 No Deduction Retailing, Net (same as gross) 200,000
Retail Sales Tax - State Rate (Gross Amount) $200,000
Taxable Amount for Tax Paid at Source deduction (100,000)
Net taxable amount, $100,000
City of Seattle - location code 1726 $200,000
City of Tacoma - location code 2717 ($100,000)
This reporting procedure results in a corresponding reduction of local sales tax distribution to the City of Tacoma. This is proper since sales tax was not actually due on the purchase of materials from the Tacoma supplier, and sales tax is actually due based on the location of the construction activity.
Sometimes out-of-state contractors purchase materials in another state and pay that state's sales tax. If such a contractor is the consumer of the materials (e.g., a speculative builder) the contractor may take a credit against their Washington use tax liability for another state's sales or use tax paid on the materials used in Washington.
However, if the contractor is performing custom construction, the contractor is required to collect Washington sales tax from his customer on his gross contract price. There is no provision under Washington law by which a credit can be given against the sales tax due on the contractor's sale for another state's sales or use tax paid by the contractor. Further, the deduction under the retail sales tax classification for Taxable Amount for Tax Paid at Source is only for the cost of materials on which Washington sales tax was paid. No deduction is allowed if sales tax was paid to another state on such materials.
Other construction scenarios include:
Sales tax applies to construction materials installed in public roads owned by cities, counties, municipal subdivisions and in road construction for the federal government. The local sales tax is based on the location where the contractor receives the materials from the supplier. In the above example, the local sales tax would be coded to the City of Tacoma (Code 2717).
In construction of buildings and other structures for the United States government, local sales tax applies to the construction materials based on the location where the contractor receives the materials from the supplier. In the above example, the local sales tax would go to the City of Tacoma.
In construction of state or private roads, local sales tax applies to the construction charges based on where the construction activity occurs. If a contractor pays sales tax to a supplier when purchasing materials used in this type of construction activity, the contractor is entitled to take a "taxable amount for tax paid at source" deduction, as noted above under Custom Construction. With this procedure, the proper amount of local sales tax revenue is distributed to the location where the construction activity takes place.
Washington State law requires real estate developers to pay retail sales tax or use tax on charges paid to staffing companies for temporary workers who perform construction related services on real estate owned by the developer.
Following are common questions about temporary labor and the application of retail sales tax.
At all times, Washington law has required developers to pay retail sales tax or use tax on charges by staffing companies for providing temporary construction labor. Due to confusion within the staffing industry, the Department has only recently begun to enforce the requirement for staffing companies to collect sales tax on charges for retail labor. Nevertheless, customers of staffing businesses that use temporary construction laborers owe sales tax (reported as "use tax") on such charges whenever the staffing business has not collected retail sales tax.
Retail sales tax applies to all charges to consumers, including developers, for services related to altering, repairing, or improving either real or personal property. This is true even where the charges are for "labor only". Sales tax must be collected by the seller from the buyer.
Examples of retail services include:
Carpentry, clearing land, commercial construction, concrete work, demolition, electrical work, excavation work, landscape maintenance, moving earth, painting, paper hanging, plastering/drywall installation, residential construction, roofing, sheet metal installation, site cleanup, etc.
If retail sales tax has not been paid to the temporary staffing business, the developer must report and pay any tax due directly to the Department of Revenue. Failure of the seller to collect the tax does not relieve the buyer from the responsibility to pay the tax due. Registered businesses should report untaxed purchases on the "Use Tax" line of their Washington State excise tax return.
Specific questions should be directed to the Department of Revenue, Taxpayer Services Division. You may call toll free at 1-800-647-7706.
The taxability of performing construction activities within the state of Washington is discussed in the following laws and rules:


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Many Ways to Give
Help Give Girls a Brighter Future
Girl Scouts provides experiences for girls who will become tomorrow's business, civic and volunteer leaders.
With your help, Girl Scouts of Orange county is providing a safe environment for nearly 23,000 girls to develop their talents and leadership skills and grow up to be strong, healthy and happy women. And we know that Girl Scouts Work – a recent study showed that women who were Girl Scouts when they were young have higher perceptions of self, higher rates of volunteerism and civic engagement, higher rates of college education and higher household incomes that non- alumnae.
Parents and volunteers guide and support girls and play a critical role in their lives as role models and partners in Girl Scouts serving as troop leaders, mentors and advisors.
Even with parents' and volunteers' time and commitment helping to keep the cost of Girl Scouting low, it costs Girl Scouts of Orange County $400 per girl to provide Orange County's BEST leadership development program. With your help, we can support more of our community's girls.
Your gift today helps Girl Scouts of Orange County support girls with relevant and vital programming, volunteer support, and all of the tools and skills they need to live their best lives.
"I am an example of how change starts with yourself. I try every day to help others and be a sister to all Girl Scouts."
Going to school every day used to be a nightmare for 12 year old Kendall, who was a victim of bullying. Kendall began to volunteer as an assistant to younger Girl Scouts, at first to escape the bullies. But as she connected with the younger girls, she started to enjoy the interaction and found that the kids looked up to her. As Kendall helped them understand their importance, she began to realize her own value. Kendall developed the confidence to audition for her school play; she tried out and made Honors Band and even performed in her school's talent show. Kendall is no longer afraid of being bullied. Through Girl Scouts, she learned that change starts with her.
Many Ways to Give
Cash – If you wish to make a cash gift, please mail a check or money order made payable to the Girl Scouts of Orange County.
Mail it to:
Girl Scouts of Orange County
Attn: Fund Development Department
9500 Toledo Way
Irvine, CA 92618
Credit Card – You may conveniently make a donation online with your Visa, MasterCard, American Express or Discover credit card.

subset: commoncrawl


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airberlin offers you cheapflights from Rostock-Laage to Olbia
Take a cheap flight from Rostock-Laage to Olbia, ready to head off on vacation right after landing. Leave behind Germany and start the best time of the year 1,464 km away from Rostock-Laage. airberlin takes you to your destination quickly and at a reasonable price, saving you a bigger budget for your holidays.
airberlin has got your cheap flight from Rostock-Laage to Olbia on offer
After landing at the airport of Olbia in Italy, we wish you a pleasant stay; expecting it to be as comfortable as aboard our aircrafts, on the way to Olbia and also on the way back to Rostock-Laage in Germany.
Check out the flight schedule for Rostock-Laage - Olbia.


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The village of Piampalente is 3,68 kilometers far from the same town of Camerino to whom it belongs.
To the municipality of Camerino also belong the localities of Agnano (3,86 km), Arcofiato (3,23 km), Arnano (8,07 km), Calcina (7,33 km), Campolarzo (8,80 km), Canepina (3,14 km), Capolapiaggia (5,50 km), Cappuccini (3,74 km), Casale (5,24 km), Caselle (2,12 km), Colle (6,16 km), Colle Altino (6,36 km), Costa San Severo (7,06 km), Letegge (6,32 km), Mecciano (5,16 km), Mergnano San Pietro (4,30 km), Mergnano San Savino (3,32 km), Mistrano (6,96 km), Morro (5,32 km), Nibbiano (6,92 km), Paganico (5,25 km), Palentuccio (5,41 km), Parrocchia Palente (4,14 km), Piegusciano (2,71 km), Polverina (7,62 km), Pontelatrave (6,81 km), Ponti (2,67 km), Pozzuolo (7,27 km), Raggiano (4,00 km), Sabbieta Alta (4,96 km), Sabbieta di Sotto (4,38 km), San Luca (3,06 km), San Marcello (4,32 km), Sant'Erasmo (6,31 km), Santa Lucia (5,09 km), Santa Lucia di Sopra (5,38 km), Sellano (6,27 km), Sentino (5,64 km), Sfercia (7,22 km), Statte (8,96 km), Strada (3,28 km), Torrone (4,17 km), Tuseggia (3,20 km), Valdiea (7,67 km), Valle Vegenana (3,99 km), Varano (1,65 km), Varano di Sotto (6,49 km)
The number in parentheses following each village name indicate the distance between the same village and the municipality of Camerino.
Please notice that in what follows no statistic nor population data are available at the moment: the same are available for the Italian places having al least the status of municipalities ad for most of the villages too.
The distribution of the most commun family names is equally unavailable.
Please find in what follows:There are no parishes in Piampalente.
Weather and weather forecast for Camerino, to whom Piampalente belongs.
You can arrange the results by number of stars, by popularity, by distance or even by the guest review score choosing among young couples, mature couples, families with young children, families with older children, people withfriends, or solo travellers.
Most recent free ads in Piampalente, municipality of Camerino, province of Macerata, Marche region, updated at 12:41:11, 12 March 2014.
Up to now there is no free ad placed in Piampalente |
Most recent free ads in the province of Macerata | |
cerco immobili rezidenziale in affitto porto potenza picena | 2012-04-16 |
Ragazza seria cerca casa, a 400 euro mensili, in zona Tolentino/Macerata! | 2012-04-08 |
Most recent free ads in the region Marche | |
Prodotti tipici locali | 2013-12-06 |
vendo casetta antica | 2013-11-27 |
Place your free ad on Piampalente: no registration needed.. Place your free ad.
Verso Sera |
Le Case In Collina |
La Collina Si Specchia |
Aspettando Il Tramonto |
Camerino Con La Neve |
Sant'erasmo - Palente - Camerino |
Paesaggio Marchigiano |
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Look at the interactive map of Piampalente and get the road maps, the satellite maps and the mixed ones too.
Interactive maps of Piampalente also allow an immediate view of:
Just click on any of the categories above to see them located on the map.
The free text search box input field at the bottom of the map allows you to search any kind of business activities within the map itself.
A selection of videos about Piampalente, Camerino, Macerata, Marche


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Coke or Pepsi?
Warm or cold?
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Times Taken: 195
Questions: 60
Created by steelersbaby327
Normal(ish) Discussion
insanecraziichicaa | RE: Do you like the song I'm listening to? VI |
chasingghosts | RE: What are you craving? III |
poncacityboy17 | RE: Never Ending Conversation, Eight |
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sweetdistractions - RE: Top Three Things On Your Mind 84
chasingghosts - RE: What Made You Happy Today? 6
chasingghosts - RE: Colors
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Sing us a song and we'll sing it back to you. Do you know anyone named Walter? This survey has been taken 32 times, has 32 questions, and is rated G. Last taken 6 minutes ago - Created by pinkchocolate |
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This article was originally distributed via PRWeb. PRWeb, WorldNow and this Site make no warranties or representations in connection therewith.
Decom World says registrations for the biggest decommissioning and abandonment gathering in the world, taking place in Houston in March, have chalked up a record number of attendees from outside the United States, making it a truly global event.
(PRWEB) February 20, 2014
As well as the traditionally strong turnout from the North Sea market, companies represented at DecomWorlds 6th Annual Decommissioning & Abandonment Summit include Australias ENI Petroleum, Malaysias Petronas, Thailands PTTEP, Brazils Petrobras and Shell Nigeria.
The Gulf of Mexico has so many lessons for the decommissioning and abandonment cycle because its a relatively mature market, and it saw a major disaster with Macondo, plus a spate of severe hurricanes, and a dramatic overhaul of regulations, all compressed into the last eight years, said DecomWorld project director Phil Chadney.
If you add in its experience of reefing rigs and the push into deep water, you get a really dense microcosm of the issues facing markets all over the world.
As well as case studies from the Gulf of Mexico experience, delegates will hear technical updates from other markets in a special conference stream on international lessons learnt.
Hess Corporations decommissioning & UK operations manager, Glenn Wilson, will share insights from the multi-year decommissioning of the Ivanhoe and Rob Roy fields in the North Sea, and Dr. Brian Twomey of Reverse Engineering will review large platform removal techniques used in the North Sea and other major offshore regions.
The 6th Annual Decommissioning & Abandonment Summit takes place 10-12 March, 2014 in Houston. Click here for more information.
For the original version on PRWeb visit: http://www.prweb.com/releases/2014/01/prweb11496000.htm
Information contained on this page is provided by an independent third-party content provider. WorldNow and this Station make no warranties or representations in connection therewith. If you have any questions or comments about this page please contact firstname.lastname@example.com.


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Maestro Sensor Switch
Maestro switch with sensor features an infrared sensor that automatically controls the light in an area. The switch with sensor combines Maestro switch with an occupancy or vacancy single pole, multi-location sensor. Available in white, ivory, almond, light almond, gray, brown and black. Adjustable timeout of 1, 5, 15 or 30 minutes. High-low sensitivity adjustment. Switch lighting loads include incandescent, halogen and non-dimmable fluorescent. Load capacity is 600W. UL listed. 2.94W x 47.69H x 1.13L.
Dimensions: 1.13"L x 4.69"H x 2.94"W |
About Lutron
Lutron was founded in 1961. Today, over 45 years later, Lutron is still devoted to controlling lighting. Lutron products adjust the intensity of virtually every kind of light, and we remain to this day the only company that provides an integrated solution for controlling both natural daylight as well as electrical lighting. Lutron can offer you the best value lighting control solutions that will meet or exceed your expectations while staying within your budget.


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By IMPERIAL VALLEY PRESS STAFF
2:23 AM EDT, June 12, 2012
Advertisement |
BILLINGS, Mont. — Montana State Billings graduate assistant men's basketball coach Marty Birky has accepted a position as the head assistant coach for the men's basketball program at Imperial Valley College, a member of the California Community College Athletic Association in the Pacific Coast Athletic Conference, MSUB head basketball coach Jamie Stevens announced according to the university's Web site.
"We are excited about the opportunity for Coach Birky to continue his coaching career at Imperial Valley College," Stevens said. "This will be a great opportunity for him and his career. Coach Birky did a great job for us and he will be missed. We wish him the best in his new opportunity and thank him for his service to our program and MSUB."
Birky will join a program led by head coach Tyson Aye, who will be entering his 13th season of collegiate coaching, seventh at Imperial Valley College, in the 2012-13 season.
Aye led the team to a 20-9 record last season that included a berth in the California Community College State post-season playoffs.
IVC claimed back-to-back Pacific Coach Athletic Conference championships in 2007 and 2008.
"I am very excited to join Coach Aye's staff and join a successful team that went 20-9 last season and made a post-season run," Birky stated. "I am extremely grateful for my experiences as an MSUB Yellowjacket, both as a player and a coach. Coach Stevens and coach Wetzel have helped me grow as a coach and a person, and I will miss working with them and the other amazing people at MSUB."
Birky joined the men's basketball program at MSUB as a player prior to the 2008-09 season, but after seeing limited action, turned his passion into a job as he transformed his roll into that of coach.
During his two seasons as the Yellowjackets' graduate assistant coach, Birky helped out in all facets of the team including leading practice and helping manage game-day operations for the team.
A native of Chinook, Mont., he graduated from Chinook High School in 2007 and went on to play at Dakota Wesleyan University in Mitchell, SD. After one season, he transferred to MSUB.
Birky graduated from MSUB in 2011 with a bachelor's degree in Public Relations and recently completed his master's in exercise and sports leadership.
He spent the 2011 summer as a player development specialist for Impact Basketball in Las Vegas, where he participated in the training of NBA, international and collegiate players.
Players he worked with included: Chauncey Billups (Knicks), John Wall (Wizards), J.J. Hickson (Kings), Corey Maggetti (Bobcats), Austin Daye (Pistons) and Kyle Lowry (Rockets).
To comment on this story click here to be directed to Facebook.


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Big in style and in size, 26 cu. ft. of space so fitting all of your groceries is a breeze. Frustrated when food spoils too soon? Our advanced technology keeps your food super fresh. The Samsung Mono Cooling System generates even cooling throughout the refrigerator to maintain optimal temeratures and allows food to stay delicious.
Energy Guide InformationEnergy Consumption (kWh/year)543
Estimated Yearly Operating Cost $58
Features External Digital Display and Control
In-Door Ice and Water Dispenser
Internal LED Lighting
Power Freeze and Power Cool
Energy Guide Information
Shipping Weight: 276 lbs
Shipping Method: Motor Freight |


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from Tampa, FL
Comments about idville Horizontal Badge Holder with Lapel Pin Display:
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Teen Mom 2: Jenelle Evans arrested after brutal fight with another woman
March 28, 2011
by Kim Hays
Just when you thought it couldn't get any worse than Amber Portwood and her foul mouth and propensity for violence, we meet Jenelle Evans, a disrespectful, pot-smoking train wreck of a mother. (And as in train wreck, I mean like I can't stop watching.)
So far this season on MTV's Teen Mom 2, Jenelle has stolen her mother's credit cards, gotten fired from her job for not showing up and smoked pot on her mom's front porch. Now she's been arrested after video surfaced on TMZ of her attacking another woman while her friends cheered her on. We're talking a closed-fist punch to the face followed by further facial pummeling. It's harsh and definitely hard to watch. The fight reportedly had something to do with Jenelle's unemployed, pot-smoking boyfriend.
Plus: In Response To Farrah's Single Mom Meltdown
Listen. I root for these girls. I want them to be OK and for their kids to be loved and have everything they need. I have even been rooting for Jenelle. Yes, her attitude stinks, but I can see she's bright and I cut her some slack because mom Barbara is an obnoxious piece of work, too. It's just painful watching her throw away her life while little Jace watches.
All I can say is thank goodness that Jenelle no longer has custody of Jace. And I hope someone gets this young woman's family some help. Maybe some time in jail will convince her to clean up her act.
Plus: Jenelle is not a Teen Mom


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Slipping off the pedals is not what you want – the loss of control is usually followed by painfully scuffed shins. We have alloy and plastic BMX pedals with varying levels of grip and profile thickness to make sure you can find just the right feel underfoot, while more expensive models typically have replaceable pins for longevity. We have models in all different colours, including special edition finishes.
Ref | Option | Availability |
EV178850-NA-BLU | Blue, Pair | In Stock |
EV178850-NA-PUR | Purple, Pair | In Stock |
EV178850-NA-RED | Red, Pair | In Stock |
EV178850-NA-BLK | Black, Pair | Discontinued |
EV178850-NA-CHR | Chrome, Pair | Discontinued |


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New Balance 110 Lightweight Trail Running Shoe - Mens
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Item # 266714
The "Best Minimalist" trail blazer around. If you are into lightweight running shoes these minamilistic New Balance® 110 Lightweight Trail running shoes are sure to make an impact on your outdoor, all-terrain runs. Designed with close collaboration with leaders in the sport, it combines tested features with new performance attributes that will provide a smooth and responsive ride on any trail.
- "Best Minimalist" in the TrailRunner Editor's Choice awards
- Lightweight synthetic upper
- Stability shank embedded into midsole for arch support
- Aggressive lugged outsole for maximum all-terrain traction
- Imported
- View more Men's Technical & Performance Running Shoes
- View more Men's New Balance Shoes


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Showing 1-12 of 12 items found in Outdoors & Play
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Wabash Valley Wine Trail
The Wabash Valley Wine Trail is made up of five wineries located in the southeastern part of the state. Visitors to this area can enjoy the scenic Wabash River Valley, historic towns, and quaint bed and breakfasts.
CITY: Lawrenceville
Embarras River Canoeing
Spend the day canoeing and fishing on the Embarras River.
CITY: Lawrenceville
Lincoln Trail Memorial
This memorial commemorates the crossing of the Lincoln Family from Indiana to Illinois in early March of 1830.
CITY: Lawrenceville
Red Hills State Park
Located on Rt. 50 between Lawrenceville and Olney, this State Park features fishing, boating, hunting, hiking, horse trails and camping in a semi-secluded setting. This 950-acre site offers wooded hills, picturesque meadows, nature areas and an abundance of wildlife.
CITY: Sumner
Deer Run Par 3 Golf Course
Open seasonally, this par 3 course is located in Washington Park.
CITY: Robinson
Quail Creek Country Club & Resort
This 18-hole facility is a former PGA Tour site. Quail Creek also features a resort with several cabins for visitors to rent. Tee times are available for non-members.
CITY: Oblong
Oak Glen Country Club
This challenging 18-hole course is open year round, and features a clubhouse, driving range and tee times for non-members.
CITY: Robinson
Lawrence County Country Club
This nine-hole facility is open seasonally, and offers tee times for non-members.
CITY: Lawrenceville
Crawford County State Fish & Wildlife Area
Located 2 miles southwest of Hutsonville, on Rt. 1, this park features 1,129 acres for hunting with 9 ponds for fishing. Hiking and horseback trails run throughout the area.
CITY: Hutsonville
Mid-America Air Center
The Air Center hosts many fly-ins and ultra-lights throughout the year.
CITY: Lawrenceville
Hickory Holler Campground
Located in West York, Crawford County, the campground features 100 camping sites with many nearby activities.
CITY: West York
Leaverton Park Campground
140 campsites get a workout each Labor Day weekend when the Palestine Rodeo comes to town.
CITY: Palestine
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Vincent Bugliosi has moved on, but the world hasn't. Forty years after the impossibly grisly Tate-LaBianca murders, he is still "the Manson prosecutor." This, in spite of his many books since, arguing with magisterial fury about the JFK assassination, the O.J. Simpson trial, the Bush vs. Gore case and now the Iraq war.
His book about the murders masterminded by Charles Manson, "Helter Skelter," written with coauthor Curt Gentry, hasn't been out of print since it appeared in 1974. It's blurbed as the bestselling true-crime book of all time, at what Bugliosi figures is about 7 million copies. His 2007 JFK book, "Reclaiming History," got its start in a 1986 mock trial on television, in which Bugliosi prosecuted Lee Harvey Oswald, using actual assassination witnesses, and proved that Oswald alone killed the president. It has sold considerably fewer copies than "Helter Skelter," but, as he says, "if you want to make money, you don't put out a book that weighs 7 1/2 pounds and costs $57 and has over 10,000 citations and a million and a half words."
Bugliosi still writes voluminously -- and without a computer -- but he's had to put down his pen for the moment because journalists like me are swarming around, asking for his insights, 40 years on, about the 1969 slaughters, now known the world over as the Manson murders, and their chief instigator, the hideously and evidently perpetually fascinating Charles Manson.
Aren't you tired of people asking about Manson?
I've actually had a copilot come out of the cockpit on a trip from L.A. to New York and ask me about Charles Manson. I was at a book convention, in a cab -- on one side of me was Arthur Schlesinger, on the other side was William Manchester, real heavyweights. All they were doing was asking me about Charles Manson. The only thing that enables me not to be bored is the people talking about it -- they're so interested. The durability of this case is just incredible.
Why? There have been more prolific murderers and gorier killings since then.
Many factors. The single most important is that the murders were probably the most bizarre in American crime, and people are fascinated by things that are strange and bizarre. It's not the brutality -- they were extremely brutal murders, but like you say, there have been more brutal murders. Not the prominence of the victims. Another reason -- the very name "Manson" has become a metaphor for evil, and evil has its allure.
So he's become the Hitler of murderers, by which all other murderers are measured?
You said it -- I can't say that. Just one [example] among many: Mike Tyson's applying for renewing his boxing license before the boxing commission in Nevada. He says, "Look, I'm a bad guy, but I'm not Charles Manson." His name is used in that context. Now [O.J.] Simpson -- you don't hear [that] about the Simpson case. It was kind of a garden-variety case. The Manson case just never ends.
What do you make of the enduring cottage industry of Manson shirts, music, posters?
He's got this image, almost a glamorous outlaw type, an anti-establishment figure, like Dillinger or Jesse James, but [kids] really don't know who he is. They don't know how evil he is. I think if they really knew who Manson was, they would not be wearing those shirts.
In 1972, the Supreme Court overturned the death penalty, including those in the Manson case. Are you sorry he and the others weren't executed?
Well, that would have been the proper sentence. The execution of a condemned man is a terrible thing, but murder is an even more terrible thing. They deserved to die, these people, and I asked for the death penalty and I would do so again. I don't know if "sorry" is a good word -- I'm disappointed, of course, particularly with respect to Manson.
Yet you also supported Manson family member Susan Atkins' parole request not long ago, and got a lot of grief for it.
The visceral response would be, "Well, she showed no mercy so she gets no mercy." But there are several things which militate against that easy conclusion. She's already paid substantially for her crime, close to 40 years behind bars. She has terminal cancer. The mercy she was asking for is so minuscule. She's about to die. It's not like we're going to see her down at Disneyland.
If you were writing your own Wikipedia entry, what would you put first?
I guess it would be [Manson]. It's a shorthand way of defining me, no matter what else I do. I can no more separate myself than I can jump away from my own shadow, and it tends to dominate the other things I've done.
What are you proudest of?
Certainly my magnum opus, "Reclaiming History." It's the most important murder case in American history. I put the best of what I know as a prosecutor into that book. It was just moonshine, these conspiracies. All these allegations made no sense whatsoever, so I decided to set the record straight. Oswald killed Kennedy. He acted alone. Because of these conspiracy theorists who split hairs and proceeded to split the split hairs, this case has been transformed into the most complex murder case in world history. But, at its core, it's a simple case.
Patt Morrison Asks
Vincent Bugliosi: Taking on Charles Manson
No matter what else he does, the lawyer and author will always be known for prosecuting the infamous murder case.
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text: I've placed only a few miles on this clutch but the clutch feel is great so far. It is priced great as a complete kit. I had purchased a set of EBC clutch plates only for the same price a week earlier when I ran across the Driven complete kit for the exact same price. I returned the EBC kit (to a different company) and purchased the Driven kit from Motosport.com. It arrived within a week to Germany and I installed it the same day. I love the price, the product, and Motosport.com. I wll post another review in about a week when I've put about 1000 miles on the kit.


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Resize photos for free with Apple's Preview
One of the unsung heroes of Apple's Mac OS X is the simple, yet incredibly powerful, Preview application. Using Preview, you can easily adjust your photos and get them ready for print, projects, and sharing. And best of all, it comes free on every Mac, bundled with OS X.
Many tips floating around the Internet will suggest using Adobe's Photoshop or Photoshop Elements to accomplish tasks like resizing and adjusting image resolution. Though these applications are great solutions, they can also be costly and somewhat complicated for new users. Photoshop can run as high as $199 for the … Read more


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Halo 4, SmartGlass lead underwhelming Xbox E3 event
LOS ANGELES--An earth-shaking and in-depth demo of Halo 4 opened up Microsoft's annual E3 Xbox 360 media briefing today, getting the thousands on hand worked up about the upcoming blockbuster. But beyond that, Microsoft had little to sustain the excitement.
For years, the video game press has flocked dutifully to Microsoft's shindig, which traditionally gets the honor of kicking off E3 week here, and setting the bar that rivals Sony and Nintendo have to try to jump at their own mega-briefings. This year those companies shouldn't be too worried about whether they can measure up.
While there … Read more


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4tH is a Forth compiler with a little difference. Instead of the standard Forth engine it features a conventional compiler. 4tH is a very small compiler that can create bytecode, C-embeddable bytecode, standalone executables, but also works fine as a scripting language. It supports about 95% of the ANS Forth CORE wordset and features conditional compilation, pipes, files, assertions, forward declarations, enumerations, structures, suspended execution, recursion, include files, etc. It comes with an RPN calculator, line editor, preprocessor, compiler, decompiler, C-source generator, a virtual machine, and a multitasking environment.
Acceleo is a code generator designed to efficiently implement the MDA approach (Model Driven Architecture) and to improve software development productivity. It is natively integrated with Eclipse and EMF. It includes tools and editors making it easy to learn and to adapt to any kind of project or technology. It provides incremental generation, meta-model interoperability, simple and extensible syntax, template driven customization, and more.
OpenXava is a framework to develop AJAX JavaEE/J2EE applications rapidly and easily. It allows you to define applications only with POJOs, JPA, and Java 5 annotations. It is feature rich and flexible. It generates JSR-168 portlet applications (Liferay, WebSphere Portal, Jetspeed, etc.).
Talend Open Studio for Data Integration is an ETL (Extract, Transform, and Load) tool. Talend Open Studio for Data Integration can perform jobs that range from datawarehouse feeding to database synchronization, as well as file format transformations. Its graphical interface is made with Eclipse RCP, and data related scripts are generated in Perl or Java. The application was designed to be extended with components written by users.
Talend Open Studio for ESB is an innovative, Eclipse-based tooling environment for modeling, configuring, and deploying integration solutions using the Apache-based open source enterprise service bus (ESB), Talend ESB. Talend ESB is a versatile and flexible ESB that allows organizations to address integration challenges, from simple departmental projects to complex, heterogeneous IT environments. Powered by the Apache CXF, Apache Camel, and Apache ActiveMQ Open Source integration projects, it makes enterprise-class integration accessible by delivering a cost-effective and easy-to-use way to integrate and expand systems and applications.
Talend Open Studio for MDM provides the key data management functions across integration, quality, and governance to get users started with master data in their companies. It allows users to install, implement, and manage a single solution across all these key functional groups, decreasing complexity and time to value for MDM projects.
A Virtuemart plugin that allows shoppers to upload files and images.


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Published January 03, 2013, 12:00 AM
The year 1972 will live long in the memories of Twin Ports residents as being cold, wet and stormy. The average temperature for the year was 3.4 degrees below the normal average, and 1972 was the third-wettest year on record.
Bygones for Thursday, Jan. 3, 2012
News Tribune, Jan. 3, 1973


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Ceramide Capsules Face and Eyes Set
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(a $134 value). Details
Treat your face and eyes to super-charged anti-aging benefits in a capsule with this special set. Our potent Ceramide duo bolsters natural collagen and repairs the appearance of delicate skin to deliver a lifted, smoother and brighter look. Includes full-sized containers of: Ceramide Capsules Daily Youth Restoring Serum and Ceramide Capsules Daily Youth Restoring Eye Serum. Fine lines happen when your skin loses its ability to make the moisture-magnet lipids called Ceramide. This serum helps replenish your natural Ceramide levels and instantly retexturizes your skin for a firmer, smoother look and fewer wrinkles.


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Specifications & Dimensions
Product Overview: | |
General Warranty: | Full unlimited |
Item Weight (lbs.): | 3.53 |
Marking Text Size: | Standard |
Number of Tools: | 42 |
Material: | Alloy steel |
Units Type: | SAE and Metric |
Color: | |
Color/Finish: | Chrome plated |
Included with Item: | |
Case: | Yes |
Kit/Set Information: | |
Number of Bits: | 5 |
Number of Drive Tools: | 1 |
Number of Quick Release Ratchets: | 1 |
Number of Sockets: | 22 |
Number of Wrenches: | 2 |
General Features: | |
Drive Size: | 1/4 and 3/8 in. |
Drive Socket Depth: | Standard |
Ratings & Reviews
Product Description
This 42 Pc Zipper Case Tool Set Keeps You Prepared
A good idea for any home or apartment, the tidy Evolv 42 pc zipper case tool set covers most light and medium duty repairs then zips up and stows away fast. A smart addition to your glove box, it's equipped with both metric and inch sockets, a pair of dual end open wrenches, hex keys and common drivers, so whether you need to pull over and adjust your headlights, or are swapping your oil, this set gives you the grip to get it done.
Crafted from high quality alloyed steel, each tool in the 42 pc zipper case tool set us designed for a long, dependable service life, while the quick release ratchet with thumb reversal switch makes short work of even the toughest jobs. A solid addition to any place with fasteners to turn, and a great gift to boot, zip this kit open, and get the job done.
- Evolv 42 pc zipper case tool set includes: 1/4, 9/32, 5/16, 11/32, 3/8, 7/16in. and 7, 8, 9, 10, 11, 12mm 1/4in drive sockets; 1/2, 9/16, 5/8, 11/16, ¾in. and 13, 14, 15, 17,18mm 3/8in drive sockets, 3/8in. drive ratchet, adapter 3/8 to 1/4in. adapter, 10 pc. hex key set SAE, 2 open-end wrenches 3/8 x 7/16in., 1/2 x 9/16in., bit driver, 5 pc. Bits
- Padded zip case protects tools and keeps them organized
- Set store easily on a shelf or in a vehicle
- Smooth polished surfaces wipe clean easily
- Black oxide coats hex keys for corrosion resistance
- 1/4in. sockets deliver access to tight spaces
- 3/8in. sockets take torque to nuts and bolts
- Quick release ratchet keeps you moving fast
- Clear markings make working with the right tools easier
- California residents:
- Available for Gift Wrap
Added on December 16, 2011
Overall, others give this:
Plainfield, IL
via sears.com
Threw this kit in my work truck. Use it a lot more then I thought
Lodi, NJ
via sears.com
I like whhat it has, many years ago i bought a couple of these but they were craftsman and if i'm mot mistaken it brought a 3/8 rachet rather than 1/4
via sears.com
If you are always looking for the right size wrench at the bottom of the toolbag or box...this is the great solution. It is all organized and you can see it all and reach it quickly when you aren't sure eactly what size and it is CRAFTSMAN.
via sears.com
Rancho Cucamonga, CA
via sears.com
This is a very low price for the variety of tools included. And Craftsman to boot.
Madisonville, LA
via sears.com
So far so good. It makes a great gift
Chickasha, OK
via sears.com
instead of two comb. wrenches it could have one adjustable wrench that would cover metric and all in between. it also needs at least one extention for the socket set to get to those hard to get to places. other than these it is the perfect travel/emergency tool set.
Buffalo, NY
via sears.com
Coraopolis, PA
via sears.com
Very nice tool kit for a 1st time apt dweller.
Green Bay, WI
via sears.com
It is an all around good tool set to have for home. It was really cool getting it on sale for 1/2 off as well.
- Free shipping! Orders $59 or more Offer ends 05-Apr-2014 See details.
- Spend $199 in tools from Sears and enroll in the Tool of the Month - www.sears.com/toolofthemonth Offer ends 31-Dec-2014 See details.
- Use your Sears Card and Save! Extra 5% off Tool items Sold By Sears when you use your Sears Card. Offer ends 31-Dec-2014 See details.
- Online Only! Extra 15% off select Mechanics Tool Sets! Sold by Sears. Offer ends 15-Mar-2014 See details.


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Get 30 Days Free of PEOPLE
Remember when SJP showed up a feathered tutu? Or when Blake Lively made jaws drop in a scorching Versace? Look back at the small-screen stars who created big buzz with their red carpet looks
Credit: Steve Granitz/WireImage
Updated: Thursday Sep 20, 2012 | 06:00 AM EDT
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Sofia's red number, Claire's ivory stunner and more award-worthy gowns
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Yes, Sex and the City was a fashion phenomenon and made SJP into a style icon. But that doesn't mean Carrie Bradshaw's signature look should be attempted off-screen, even by the star herself. And if her ballet-inspired, feathery tutu ensemble wasn't over-the-top enough, that enormous rosette armband pushed this into Scary Bradshaw territory. Hey, at least the shoes are great!