States with Tax on Architectural Services

 

Green = States with tax on Architectural Services

To view the legislative text, click on the state.

Delaware

Subject to a business license tax (0.384% rate applies to gross receipts in excess of $50,000 per month or $150,000 per quarter).— Chapter 23

Hawaii

4 percent of gross income—Architects are considered contractors and not service providers.

New Mexico

5-8 percent gross receipts tax, depending on the county.

South Dakota

As of 1/1/06: 4 percent; until 1/1/06: 4 percent + up to 2 percent municipal sales tax and 1percent municipal gross receipts tax.

Texas

6.25 percent-8.25 percent tax was imposed on landscaping and land surveying and nonresidential remodeling.

Washington

Subject to the Business & Occupancy Tax—(1.5 percent gross receipts tax paid by the firm).