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Home / File & pay taxes / File or amend my return / Instructions for completing the retailing & other activities return / Section IV - Other Local Sales and Use Tax/Litter Tax Page Content Section IV - Other Local Sales and Use Tax/Litter Tax

 

 

Line 15

Motor Vehicle Sales/Leases Tax
Sales, leases, rentals, and transfers of motor vehicles (including trucks and motor homes) licensed for on-road use are subject to this tax. The tax does not apply to passenger car rentals subject to the rental car tax.

 

Write the Taxable Amount on line 15.  Multiply the taxable amount by the rate (.003) and write this amount int he Tax Due box.

 

If you sell or lease motor vehicles in the following counties, special local codes may apply:

 

 

Line 16

King County Food and Beverage Tax
Sales of food and beverages in King County restaurants, taverns, and bars are taxable under King County Food and Beverage Tax.

 

Write the Taxable Amount of sales on line 16.  Multiply the Taxable Amount by the rate (.005) and write this amount in the Tax Due box.

 

Line 17

Litter Tax
Litter tax is owed on the sales of products in the following categories:

  • Food for human or pet consumption (to go orders)
  • Groceries
  • Cigarette and tobacco products
  • Soft drinks and
    carbonated beverages
  • Beer and other malt beverages
  • Wine
  • Newspapers and magazines
  • Household paper and paper products
  • Glass, metal, plastic or fiber containers
  • Cleaning agents
  • Toiletries
  • Non-drug drugstore sundry products

 

Write the Taxable Amount of sales on line 17. Multiply the Taxable Amount by the rate (.00015) and write this amount under Tax Due.

 

Line 18

Total Tax Due from Sections II, IIl, & IV
Add the Tax Due amounts from lines 7-17 and write the total on line 18.  Transfer this total to page 1, line 28.

 

 

 

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