Washington Rental / transient occupancy tax

Rental / transient occupancy tax in Washington

Washington treats furnishing lodging by hotels, motels, rooming houses and similar licenses to use real property as a retail sale subject to its 6.5% state sales tax. Lodging for a continuous period of one month or more is presumed to be a rental of real property, not a taxable license. Local sales and lodging taxes may add to it. Statute text: "The furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property" (RCW 82.04.050(2)(f); RCW 82.08.020(1)).

Verified Source: RCW 82.04.050(2)(f); RCW 82.08.020(1) · last checked 2026-10-18