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WA SB5711
Bill
Status
Introduced
2/10/2025
Primary Sponsor
Jessica Bateman
Click for details
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 create an explicit exception stating that self-storage rentals are not treated as traditional real property leases (which are generally exempt from sales tax)
- Revenue generated from the new tax is intended to fund cooperatively owned manufactured home communities and affordable housing programs
- Takes effect 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
Ways & Means2/10/2025
Full Bill Text
No bill text available