Self-storage facilities in the state of Washington will be subject to a business and occupation (B&O) tax starting April 1, according to the department of revenue (DOR). Related:Woodstock, IL, Considers 5% Municipal Tax on Self-Storage RentalsIn addition, self-storage businesses with an annual gross income exceeding $125,000 will no longer qualify for active non-reporting (ANR) status. The Washington Self-Storage Association (WSSA) believes the tax is “unconstitutional and unfairly targets self-storage while exempting warehouses, office buildings and apartment rentals,” according to a statement published on its website. WSSA provides members with resources, education, networking opportunities and legislative advocacy to protect and promote the interests of self-storage businesses in the state. Sources:Bloomberg Tax, Washington DOR Issues Special Notice Concerning Self-Storage Businesses Subject to B&O TaxWashington Self-Storage Association, New B&O Tax on Self-Storage Effective April 1, 2026