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Home / Education / Industry guides / Lodging guide
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Lodging guide

The department created this guide to help lodging businesses better understand which Washington state taxes apply to them. Here are some examples of lodging:

  • bed & breakfast houses
  • hotels
  • motels
  • personal home and room rentals (less than 30 consecutive days
  • recreational vehicle (RV) parks
  • resorts
  • rooming houses/boarding houses
  • short-term rentals
  • summer camps
  • trailer camps

For more information or questions about Washington excise (business) taxes, please contact us.


Updated September 2018
 


Contents

Common terms
  • Lodging guide
    • Common terms
    • Lodging industry services
    • Rental vs. license to use real estate
    • Personal home rentals
    • Online marketplaces and property managers
    • Business and occupation (B&O) tax
    • Retail sales tax
    • Local sales tax
    • Lodging taxes
    • Sales/use tax on purchases
    • Other taxes
    • Filing and paying taxes
    • Available retail sales tax exemptions, deductions, and credits
    • Miscellaneous items
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