Lodging for homeless people

From the 2024 DOR Tax Exemption Study

This rule explains the business and occupation (B&O) tax, retail sales tax, special hotel/motel tax, the convention and trade center tax, the tourism promotion area charge, and the taxation of emergency housing furnished to homeless people. (a) This rule applies to persons operating hotels, motels, short-term rentals, and the following businesses: (i) Trailer camps and recreational vehicle parks that rent space to transient tenants for house trailers, campers, recreational vehicles, mobile homes, tents, and similar accommodations. (ii) Educational institutions that sell overnight lodging to persons other than students. Information regarding educational institutions is provided in WAC 458-20-167 . (iii) Private lodging houses, dormitories, bunkhouses, and similar accommodations operated by or on behalf of a business or school solely for the accommodation of employees of the business or students of the school, which are not held out to the public as a place where sleeping accommodations may be obtained. (b) This rule does not apply to persons operating the following businesses: (i) Hospitals, sanitariums, nursing homes, rest homes, and similar institutions. Information regarding ope