Timeshare agreements

Stays at lodging facilities for less than one complete month, or less than 30 days in a row, are subject to retail sales tax and lodging taxes.

When retail sales tax and lodging taxes are due on timeshare stays

Retail sales tax and lodging taxes are due when guests use Washington timeshare lodging facilities on a transient basis. These taxes apply to a person's transient use of the timeshare facilities at the time the lodging services are purchased or points are redeemed for use of the timeshare facilities.

The taxable amount

The taxable amount is equal to the value of the stay at that facility. 

Housekeeping charges

Housekeeping charges from transient lodging services are subject to retail sales tax and any applicable lodging taxes.

Additional charges

Additional charges from transient lodging services may also be subject to retail sales tax and lodging taxes. See our Lodging Guide for more information.

Definitions:

Timeshare agreements, or vacation clubs, give a person a membership and the right to use lodging facilities in exchange for fees or points.

Points, credits, weeks, etc. (collectively referred to as “points”) are purchased by members and used at timeshare facilities. Members may also exchange a stay at one timeshare for a stay in a different timeshare.

Transient use applies when someone stays at a lodging facility for less than one complete month or less than 30 days in a row.

Lodging taxes include Special Hotel/Motel Tax, Convention and Trade Center Tax, and Tourism Promotion Area Charges. See our Lodging taxes page for more information on when these taxes apply.

References

WAC 458-20-166 – Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses