| This guide was created to assist businesses that provide lodging the ability
to better understand the Washington State taxes that apply to them. The information
contained in this guide provides tax reporting information for the following
business types: |
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Hotels
Bed & Breakfast Houses
Resorts
Trailer Camps
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Motels
Rooming Houses/Boarding Houses
Summer Camps
Recreational Vehicle (RV) Parks
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For additional information or answers to questions about Washington excise taxes, please contact us.
Are you a business owner in the lodging industry? View our easy-to-use online workshop to learn about your tax obligations.
NOTE: The Court of Appeals has filed a published opinion regarding the application of sales tax when a hotel purchases furnishings and amenities. Read more. . .
Table of Contents
Helpful Information
Lodging Addendum
Lodging Information and Rates
Personal Home Rentals brochure (pdf)
Renting your home may be taxable (pdf)
Taxability of Hotel Guest Room Furnishings
WAC 458-20-166
Special Notices:
Definition of Rental of Real Estate for Hotels and Motels (Issued July 3, 2002, pdf)
Clark County Lodging Charge (Effective December 1, 2004, pdf)
Liberty Lake Lodging Charge (Effective February 1, 2005, pdf)
Spokane County Lodging Charge (Effective June 1, 2004, pdf)
Tri-Cities Regional Lodging Charge (Effective October 1, 2004, pdf)
Yakima County Lodging Charge (Effective July 1, 2004, pdf)
King and Pierce County lodging businesses report using one of two tax rates. Please click on a link below for clarification:
Important Information for Retailers Making Sales to the US Government (Issued December 14,1998, pdf)