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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 days in a row).
  • Recreational vehicle (RV) parks.
  • Resorts.
  • Rooming/boarding houses.
  • Short-term rentals.
  • Summer camps.
  • Trailer camps.

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

Updated October 2021