Homeowners associations (HOAs) may need to register as a business with the Washington Department of Revenue if they provide services beyond general upkeep of common areas or make retail sales. HOAs may take a business and occupation (B&O) tax deduction if amounts received from members are used for repairs, maintenance, replacement, or improvements related to residential structures or commonly held property. HOAs must pay sales tax on third-party charges for repairs and maintenance. Homeowners Associations, Washington Department of Revenue, July 14, 2025