Washington's Department of Revenue released ETA 3152.2017 on May 8, 2017 indicating that speculative builders who fabricate components for their construction projects, such as trusses, wall sections, and cabinets, at permanent off-site locations are subject to the manufacturing B&O tax and the use tax on the value of the fabricated items. Items fabricated on-site are only subject to either the use tax or sales tax on the materials used in fabrication.