Defining 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.

HB 1907 classifies the rental or lease of individual storage spaces at self-service storage facilities as a "retail transaction" for tax purposes. This means self-storage facilities must collect and remit business and occupation taxes and sales taxes on these rentals, aligning them with other retail services. The bill amends Washington State law (RCW 82.04.050) to explicitly include storage rentals under the definition of taxable retail sales, affecting both the facilities (as taxpayers) and their customers (who pay the tax). It does not create new taxes but changes the tax treatment of an existing service. The bill is currently under review in the House Finance Committee.