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WA HB1907
Bill
Status
Introduced
2/10/2025
Primary Sponsor
Strom Peterson
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AI Summary
- Reclassifies rental or lease of individual storage space at self-service storage facilities as a "retail sale" subject to Washington state sales and use taxes, regardless of rental duration
- Amends RCW 82.04.050 to add self-service storage rentals to the list of taxable retail transactions alongside lodging, parking, and other services
- Removes the existing presumption that continuous occupancy of one month or more at storage facilities constitutes a lease of real property (which was previously exempt from sales tax)
- Revenue generated is intended for appropriation to programs supporting cooperatively owned manufactured home communities and affordable housing preservation
- Effective date: January 1, 2026
Legislative Description
Defining the rental or lease of individual storage space at self-service storage facilities as a retail transaction for the imposition of business and occupation and sales and use taxes.
Last Action
By resolution, reintroduced and retained in present status.
1/12/2026
Committee Referrals
Finance2/10/2025
Full Bill Text
No bill text available