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Home / Find taxes & rates / Other taxes / Rental car tax Page Content Rental car tax

What is the rental car tax?

It is a tax paid by the consumer on the rental of a passenger car for a period of less than 30 days.

How do I pay the tax?

The rental company reports the tax to the Department of Revenue on a Rental Car Tax Addendum.

What rate do I pay?

The rental car tax is in addition to the retail sales tax. The rates are:
Rate
State rental rate.059
County rental rate .01 (Franklin, Pierce, King and Spokane Counties)
.02 (King County Stadium Tax)
Regional Transit Authority (RTA).008

What are the funds used for?

State rental rateDeposited into the multimodal transportation account per RCW 47.66.070.
County car rental rateAfter state administrative costs, local receipts are distributed to counties for construction or operating public sports stadiums or youth or amateur sports activities or facilities.
King County rental rateAfter state administrative costs, receipts are distributed to King County for bonds or related design and preconstruction costs for a professional baseball stadium in Seattle.
Regional Transit AuthorityDevoted to financing a high capacity, rapid transit system.

More information

Look up a tax rate

 

Forms & publications

Special Notice:  Rentals of Motorized Recreational Vehicles (RVs) and Motor Homes (pdf)

Tax Reference Manual (pdf)

 

References

Revised Code of Washington (RCW):

82.08.011

82.08.020(2)

82.14.049

82.14.360(2)

46.04.465

46.04.466

46.04.382

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