Photo of Amanda Hailey

Amanda Hailey practices in Stoel Rives’ Real Estate group, where she works on commercial real estate matters, assisting clients with real estate sales and acquisitions, lending and financing, affordable housing, development, leasing, and other real estate matters.

Click here for Amanda Hailey’s full bio.

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, while speculative builders are not. In Lanzce G. Douglass, Inc. v. Department of