Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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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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