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

Short Term Room and Home Rentals

Lodging Information and Rate Changes

Lookup Tool

References

Revised Code of Washington (RCW) 82.08.010(2)(a)

RCW 67.28.180

Washington Administrative Code (WAC) 458-20-166

More information

Lodging Tax Guide

Short Term Room and Home Rentals

Lodging Information and Rate Changes

Lookup Tool

References

Revised Code of Washington (RCW) 82.08.010(2)(a)

RCW 67.28.180

Washington Administrative Code (WAC) 458-20-166

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