This restaurant tax information was created to assist persons engaged in restaurant and other related businesses to better understand the Washington State taxes that apply to their business. Some of the businesses included are restaurants, cafes, caterers, coffee shops, drive-in restaurants, and snack bars.

For additional information or answers to any questions about Washington excise taxes, please contact us.

• Business and Occupation Tax
• Collecting Sales Tax
• Paying Sales Tax
• Use Tax
• Local Sales/Use Tax
• Bakery Items
• Banquet Room Rental
• Caterers and Catering
• Combination Business
• Coupons, Gift Certificates, & Free Meals
• Cover Charges
• Delicatessens

• Employee Meals
• Espresso Stands
• Games, Gambling, and Other Income
• Gratuities
• Including Sales Tax in the Price
• Pizza: Prepared and Delivered or Take-and-Bake
• Unclaimed Property
• Vending Machines
• Leasehold Excise Tax
• Litter Tax
• Personal Property Tax
• Request a Future Tax Workshop