May 12, 2021, 5:00 a.m.
The governor of Washington signed a law on housing sales, use and excise taxation on May 10th. The Act contains measures: 1) Enabling a lodging company to charge a separately reported special assessment fee per night that is not part of the sale price for state and local sales tax purposes or the gross proceeds from the sale for state business and occupational tax purposes ;; 2) Clarification that all special assessment amounts charged as separately shown fees must be shown separately from the room rate; 3) Indication that the invoice is prospectively and retrospectively applicable to any taxpayer who, before …
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