The Washington Department of Revenue has issued a special notice addressing the taxability of temporary staffing firms. The Department of Revenue stated that it was and has always been their position that businesses that provide temporary workers are required to collect retail sales tax on the charges. Services that would be subject to this tax include construction, roofing, electrical, excavation, carpentry and site cleanup. These are subject to tax even if only the labor is provided. (Washington Department of Revenue, Special Notice, Sales and Use, January 21, 2005)