Temporary medical housing

From the 2024 DOR Tax Exemption Study

82.08.997 - Temporary medical housing Description Sales of temporary medical housing provided by health and social welfare organizations are exempt from sales and use taxes. Purpose Reduces the cost of temporary housing for patients and their families while undergoing medical treatment. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.238 $0.238 $0.238 $0.238 Local Taxes $0.336 $0.336 $0.336 $0.336 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.218 $0.238 $0.238 Local Taxes $0.000 $0.280 $0.336 $0.336 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - About 10 facilities offer temporary medical housing. - No growth due to small number of hospitality houses with limited number of rooms. - 90% occupancy rate year around. - Facilities are located in large cities with an average local tax rate of 3.16%. - Seattle Convention Center tax rate = 0.07%. Data Sources - Healthcare Hospitality Network - Individual hospitality house websites Additional Additional Inform