A company providing architectural design and construction services was denied a refund of Washington sales tax on the design services because they were provided and rendered in respect to the construction servicesthat was also performed by the company. A taxpayer generally must collect Washington retail sales tax and retailing B&O tax on charges to construct, repair, or improve new and existing buildings. Taxpayers providing design services are usually not required to collect Washington retail sales tax but must pay service and other activities B&O tax on those services. When design services are rendered “in respect to” construction, the design service is considered a retail service and the service provider is required to collect Washington retail sales tax andpay retailing B&O tax on those services. In this case, the contract language indicated that the parties contemplated that the service provider would handle both the construction and design services. Additionally, the manner in which the company marketed its ability to render both design services and construction services indicated that the parties contemplated that the company would perform both components of the work.(Determination No. 15-0135, Washington Department of Revenue, March 31, 2016)