Washington DOR Announces B&O Tax on Self-Service Storage Rentals Starting April 2026

The Washington Department of Revenue (DOR) has announced that beginning April 1, self-service storage businesses will be subject to business and occupation (B&O) tax on income from the rental or lease of self-service storage units, where customers have direct access to individual storage units by separate access. This income will be taxable under the Service and Other Activities B&O tax classification, and businesses do not have to collect sales tax on the rental or lease income. [Wash. Dept of Revenue, Industry Guide - Self-Service Storage Businesses, 01/30/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax ...