Lodging - transient (short-term)

Businesses providing transient lodging are taxable under the Retailing business and occupation (B&O) tax classification and they must collect sales tax on gross income from lodging sales. Transient means any guest, resident, or other occupant you provide lodging services to for less than one month or less than 30 days in a row, if the rental period does not start on the first day of the month.

In addition to sales tax, most locations in Washington have imposed additional lodging taxes, which apply only to lodging sales. Lodging businesses must report their sales using the location code of the lodging facility.

You can find the correct location code by using our Tax Rate Lookup tool or lodging sales rates.

Examples of lodging include, but are not limited to:

  • Bed & breakfast houses.
  • Hotel and motel rooms.
  • Personal home and room rentals (less than 30 days in a row).
  • Recreational vehicle (RV) parks.
  • Resorts.
  • Rooming/boarding houses.
  • Summer camps.
  • Condominiums and time shares.
  • Cabins.
  • Camping sites.

Lodging sales

Lodging sales may include additional charges that are directly related to the room or unit rental. Amounts subject to Retailing B&O tax, retail sales tax, and applicable lodging taxes as lodging sales include:

  • Lodging fees.
  • Pet fees.
  • Smoking fees.
  • Cleaning fees.
  • Damage or damage waiver fees.
  • Early and late departure fees.
  • Attrition fees.
  • No show fees equal to a full night of accommodation.*

*No show fees equal to a partial night of accommodation are subject to B&O tax under the Service and Other Activities classification. Retail sales and lodging taxes do not apply.

Nonrefundable or forfeited deposits kept as a penalty for late cancellations are subject to B&O tax under the Services and Other Activities classification. Retail sales and lodging taxes do not apply.


Attrition fees: When a block of rooms is reserved for a customer at a special price, but the customer does not use the full block of rooms, the hotel may not honor the price and charge an attrition fee (additional amount) for the rooms which are used. These charges are taxable as lodging.


WAC 458-20-166