Washington – Updated Lodging Guide

SALT Report 1640 – The Washington Department of Revenue recently updated their Lodging Guide to reflect changes in the application of sales and use tax and business and occupation tax to certain fees and charges imposed by those in the lodging industry. Changes reflected in the guide include:
Smoking Fees
Additional fees charged by hotels to people that have smoked in a nonsmoking room are subject to sales tax, retailing B&O tax, and lodging taxes.
Roll Away Beds
Additional charges by hotels for roll-away beds are subject to sales tax, lodging taxes, and retailing B&O tax.
Deposits
Non-refundable deposits that are forfeited by the customer are taxable under the service and other activities B&O tax classification. Sales tax does not apply.
For Further Information: