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Bill > SB5711
WA SB5711
WA SB5711Defining 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.
summary
Introduced
02/10/2025
02/10/2025
In Committee
02/10/2025
02/10/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT Relating to defining the rental or lease of individual 2 storage space at self-service storage facilities as a retail 3 transaction for the imposition of business and occupation and sales 4 and use taxes; reenacting and amending RCW 82.04.050; creating a new 5 section; and providing an effective date. 6
AI Summary
This bill modifies Washington state tax law to explicitly define the rental or lease of individual storage space at self-service storage facilities as a retail transaction for business and occupation (B&O) and sales and use tax purposes. Specifically, the bill amends the existing definition of "sale at retail" in RCW 82.04.050 to include the rental or lease of individual storage space at self-service storage facilities as defined in RCW 19.150.010, regardless of the length of time the space is rented. This means that such rentals will now be subject to the same tax treatment as other retail transactions. The legislature intends for the revenue generated from this bill to be appropriated to agencies and programs that will support the establishment and preservation of cooperatively owned manufactured home communities and affordable housing programs. The bill is set to take effect on January 1, 2026, providing businesses time to adjust to the new tax classification.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Public hearing in the Senate Committee on Ways & Means at 4:00 PM. (on 03/13/2025)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://app.leg.wa.gov/billsummary?BillNumber=5711&Year=2025&Initiative=false |
| Senate Bill Report | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/5711%20SBR%20WM%20TA%2025.pdf |
| Senate Bill Report (Orig.) | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/5711%20SBA%20WM%2025.pdf |
| BillText | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/5711.pdf |
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