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Sales tax
Lodging businesses should pay sales tax on the purchase of furniture, equipment, consumable goods, and retail services. If your business doesn’t pay the sales tax at the time of purchase, it must report use tax on the combined excise tax return.
Examples of purchases lodging businesses must pay sales or use tax on include:
- Beds, chairs, tables (all furnishings).
- Linens.
- Pest control services.
- Landscaping services.
- Repair parts and labor.
- Security systems.
- Complimentary items: soaps, shampoos, sewing kits, and other items your business provides free of charge to lodging customers.
- Telephone and cable infrastructure and equipment.
Use tax
You owe Washington use tax when you acquire goods for use in Washington without paying sales tax. This includes items that are donated to your business or otherwise acquired without payment.
Use tax rates are the same as sales tax rates. The location of first use of the property in Washington determines which rate applies to you.
Use our Tax Rate Lookup Tool to find tax rates and location codes for any location in Washington.
References
WAC 458-20-166(5)(g)
