Sales tax is paid directly to the retailer where items are purchased.
Use tax is reported and paid to the Department of Revenue with a regular excise tax return. Alternatively, insurers that are not registered with the Department may pay use tax by selecting one of the methods below:
The Department of Revenue offers many services to make reporting your taxes as convenient as possible. The following list contains a sampling of the Department’s services.
Our website offers a wide variety of information and resources for your business:
This guide is intended to help manufacturing businesses understand their tax reporting responsibilities and the various tax incentives available to them. This guide provides general tax information only and is not a substitute for laws and rules.
For more information or to get answers to specific questions, please contact us.
Updated March 2025
The department created this guide to help lodging businesses better understand which Washington state taxes apply to them.
Here are some examples of lodging:
Lodging businesses often provide other services in addition to lodging.
Some amenities are defined as retail sales or services, so they are subject to the Retailing business and occupation (B&O) tax and you must collect sales tax; lodging taxes may also apply. Examples of retail services common to lodging businesses include:
You may need to report the following taxes, in addition to state and local sales tax. To determine which lodging taxes apply to your business location, you may use our Tax rate lookup tool or see lodging sales rates.
Your business does not owe tax on tips or gratuities that customers give voluntarily. However, if you add a mandatory tip or gratuity to the bill, the charge becomes part of the selling price, and you need to charge tax on that amount. Such amounts are also subject to B&O tax.
The department does not consider a gratuity voluntary when the business states it will add a gratuity charge.
In addition to the state business and occupation (B&O) tax, some Washington cities impose a B&O/public utility tax. Our department does not administer these city taxes. You should contact each city or town you conduct business in about their specific taxes.
We assign most lodging businesses either a monthly or a quarterly filing frequency. All taxpayers must file and pay their taxes electronically.
The tax classifications listed below are commonly used on a lodging business tax return:
Yes, retail sales tax applies on fuel surcharges (and any similar itemized charges) added onto the price of a fishing charter.
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