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Home / Find taxes & rates / Other taxes / Transient rental income tax Page Content Transient rental income tax

What is transient rental income?

Transient rental income is income received from any guest, resident, or other occupant to whom lodging and other services are furnished under a license to use real property for less than 30 continuous days. It is deducted from the state retail sales tax and is not an additional tax for the customer. It allows for sharing of the state retail sales tax with cities and counties.


How do I pay the tax?

Transient rental income is reported by hotels and motels on their excise tax return so funds can be distributed to local government.


What are the funds used for?

The funds are used for the general fund, water quality account, health services account, drug enforcement account, and the salmon recovery account.

More information


Lodging Tax Guide

 

References


Revised Code of Washington (RCW) 67.28.180

Washington Administrative Code (WAC) 458-20-166
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