Washington landlord and tenant rules

Seayora publishes 9 Washington rules, covering contractor sales tax, notice periods, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Washington at a glance

RuleWashington
Do contractors charge sales tax in Washington?Retailer
Is a capital improvement exempt from sales tax in Washington?Not exempt
Is appliance repair taxable in Washington?Taxable, with the parts
Is contractor labor taxable in Washington?Taxable — residential and commercial
How many days does a tenant get to pay late rent in Washington?14 days
How much notice does a landlord have to give before entering in Washington?48 hours
How much notice does a landlord have to give before raising the rent in Washington?60 days
How much notice must a landlord give to end a tenancy in Washington?20 days
How long does a landlord have to return a security deposit in Washington?30 days

Contractor sales tax in Washington

Do contractors charge sales tax in Washington?

In Washington a contractor is treated as the RETAILER of what they install in real property. That means the contractor buys the materials tax-free on a resale certificate and charges the customer sales tax on the job. Washington also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

Washington is the clearest retailer state: the entire contract — labor, materials, overhead and profit — is one taxable retail sale, and the contractor buys materials on resale. Retailing B&O tax also applies to the same receipts and is a separate liability this row does not compute. Public road and government work has its own treatment.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in Washington?

No. Washington does not exempt capital improvements to real property the way most states do. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

Washington is the clearest retailer state: the entire contract — labor, materials, overhead and profit — is one taxable retail sale, and the contractor buys materials on resale. Retailing B&O tax also applies to the same receipts and is a separate liability this row does not compute. Public road and government work has its own treatment.

Full answer and the checkable figures.

Is appliance repair taxable in Washington?

Yes. Washington taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

Washington is the clearest retailer state: the entire contract — labor, materials, overhead and profit — is one taxable retail sale, and the contractor buys materials on resale. Retailing B&O tax also applies to the same receipts and is a separate liability this row does not compute. Public road and government work has its own treatment.

Full answer and the checkable figures.

Is contractor labor taxable in Washington?

Yes. Washington taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement — the classification of the job is what decides the tax, not the wording on the invoice. Source: RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

Washington is the clearest retailer state: the entire contract — labor, materials, overhead and profit — is one taxable retail sale, and the contractor buys materials on resale. Retailing B&O tax also applies to the same receipts and is a separate liability this row does not compute. Public road and government work has its own treatment.

Full answer and the checkable figures.

Notice periods in Washington

How many days does a tenant get to pay late rent in Washington?

In Washington, a landlord must give a written demand and allow 14 days to pay before starting a nonpayment case. This is RCW 59.18.140, 59.18.150, 59.12.030.

Rent increases need 60 days. Month-to-month terminations by the tenant need 20 days; landlord non-renewal is limited to the just-cause list in RCW 59.18.650. Entry: 2 days. Late rent: 14-day pay-or-vacate.

Full answer and the checkable figures.

How much notice does a landlord have to give before entering in Washington?

In Washington, a landlord must give 48 hours notice before entering an occupied rental, other than in an emergency. This is RCW 59.18.140, 59.18.150, 59.12.030.

Rent increases need 60 days. Month-to-month terminations by the tenant need 20 days; landlord non-renewal is limited to the just-cause list in RCW 59.18.650. Entry: 2 days. Late rent: 14-day pay-or-vacate.

Full answer and the checkable figures.

How much notice does a landlord have to give before raising the rent in Washington?

In Washington, a landlord must give 60 days written notice before raising the rent. This is RCW 59.18.140, 59.18.150, 59.12.030.

Rent increases need 60 days. Month-to-month terminations by the tenant need 20 days; landlord non-renewal is limited to the just-cause list in RCW 59.18.650. Entry: 2 days. Late rent: 14-day pay-or-vacate.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Washington?

In Washington, a landlord must give 20 days written notice to end a tenancy or decline to renew it. This is RCW 59.18.140, 59.18.150, 59.12.030.

Rent increases need 60 days. Month-to-month terminations by the tenant need 20 days; landlord non-renewal is limited to the just-cause list in RCW 59.18.650. Entry: 2 days. Late rent: 14-day pay-or-vacate.

Full answer and the checkable figures.

Security deposits in Washington

How long does a landlord have to return a security deposit in Washington?

In Washington, a landlord has 30 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 30 days since 27 July 2023 (was 21). This is RCW 59.18.280.

Full answer and the checkable figures.

Sources

  • RCW 59.18.140, 59.18.150, 59.12.030
  • RCW 59.18.280
  • RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Compare Washington with every other state

Other states

Related