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Rental car tax
What is the rental car tax?
It is a tax paid by the consumer on the rental of a passenger car for a period of less than 30 days.
How do I pay the tax?
The rental company reports the tax to the Department of Revenue on a Rental Car Tax Addendum.
What rate do I pay?
The rental car tax is in addition to the retail sales tax. The rates are:
| Rate | |
|---|---|
| State rental rate | .059 |
| County rental rate | .01 (Franklin, Pierce, King, Kittitas, and Spokane Counties) .02 (King County Stadium Tax) See note below |
| Regional Transit Authority (RTA) | .008 |
What are the funds used for?
| State rental rate | Deposited into the multimodal transportation account per RCW 47.66.070. |
| County car rental rate | After state administrative costs, local receipts are distributed to counties for construction or operating public sports stadiums or youth or amateur sports activities or facilities. |
| King County rental rate | After state administrative costs, receipts are distributed to King County for bonds or related design and preconstruction costs for a professional baseball stadium in Seattle. Note: The King County Stadium Tax expired October 1, 2011. Effective tax rates for car rentals in King County (both RTA and Non-RTA) will therefore be reduced by 2 percent. Businesses must continue to collect the additional 2 percent tax on car rentals through September 30, 2011. |
| Regional Transit Authority | Devoted to financing a high capacity, rapid transit system. |
