Washington DOR Issues Special Notice Concerning Self-Storage Businesses Subject to B&O Tax

The Washington Department of Revenue (DOR) issued a special notice concerning self-storage businesses. The notice states that starting April 1, income from the rental or lease of storage space at self-service storage facilities will be subject to business and occupation (B&O) tax under the Service and Other Activities classification. Self-storage businesses no longer qualify for active non-reporting status if their annual income is more than $125,000, even if they do not make retail sales. [Wash. Dep’t of Revenue, Special Notice, 01/27/26]

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