Stoel Rives LLP

Stoel Rives is a leading U.S. corporate and litigation law firm. One of the largest national firms focused on energy, natural resources, climate change and the environment, Stoel Rives also serves the agribusiness, food and beverage, health care, life sciences, real estate and construction, and technology industries. With more than 350 attorneys operating out of 10 offices in seven states and the District of Columbia, Stoel Rives is a leader in regulatory and compliance matters, and business, labor and employment, land use, and intellectual property law.

Under Washington law, prime contractors perform construction for consumers, while speculative builders construct on property they own. The differentiation between these classifications is important because prime contractors are subject to Washington’s business and occupation (“B&O”) tax and retail sales tax,