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

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