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WAC 12401 Special stadium sales and use tax.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
         
WAC: 458-20-12401   12/12/11 WAC 458-20-12401 (Rule 12401) Special stadium sales and use tax explains the special stadium sales and use tax. It explains the tax applies to retail sales of food and beverages by restaurants, taverns, and bars in counties with a population of one million or more.
The Department amended Rule 12401 to recognize that the special stadium sales and use tax does not apply to sales of food and beverages by restaurants, taverns, and bars located in King County after September 30, 2011. The purpose of this tax was to pay off the debt service on bonds issued to support the construction of Safeco Field.
  458-20-12401   12/9/09

This rule explains the special stadium sales and use taxes imposed by RCW 82.14.360, which is currently only assessed in King County.  The tax is assessed on sales of food and beverages by restaurants, taverns, and bars. The tax applies only to those food and beverage sales that are already subject to the retail sales tax.  Rule 12401 has been amended to:

Remove language from the opening paragraph providing the citation to the 1995 amendment to RCW 82.14.360, which imposes the tax.  This information was removed because it is no longer needed;

Add “movie theaters” to the list of facilities that often sell food and beverages for immediate consumption.  The term is added to the examples of facilities provided in subsection (2)(a)’s definition of “restaurant.”  This addition does not reflect a change in the Department’s interpretation of the law.  It incorporates information now provided in Det. 98-098E, 17 WTD 55 (1998); and

Update language in subsection (4)(a), which is an example pertaining to bakery sales, to incorporate terminology consistent with Washington law that adopted provisions of the Streamlined Sales & Use Tax Agreement.  This update does not change the tax consequences of the example.

      08/07/1996 Special stadium sales and use tax.Effective 9/7/96
         
         
RCW: 82.14.360   1995 Special stadium sales and use taxes.
         
         
ETA: None      
         
         
INDUSTRY GUIDES:   Feb 2011 Convenience Stores¬†
    2004 Restaurant Guide
      2001 Tavern Guide
      06/01/2010 Restaurants & Retailers of Prepared Food
      07/01/2007 Convenience Stores Guide
         
         
SPECIAL NOTICES:      
Subject Title Reference:      
Food & Food Ingredients     07/25/2011 King County Food and Beverage Tax Expires
King County     07/25/2011 King County Food and Beverage Tax Expires
Carbonated Beverages     06/11/2010 Retailers Subject to Temporary Carbonated Beverage Tax
Food & Food Ingredients     07/02/2010 Determining Whether Sales Tax Applies to Sealed Beverages
Food & Food Ingredients     05/29/2007 "Prepared Food" Tax Changes
Groceries     06/05/2008 Qualifying Florists Exempt from Destination Sales Tax Sourcing
         
         
         
DIRECTIVE: None      
         
         
RPM: None      
         
         
WTD: 17 WTD 55 97-098E   SPECIAL BASEBALL STADIUM TAX -- RESTAURANTS AND CONCESSION STANDS.Concession stands and counters within motion picture theaters are restaurants as defined in Rule 12401.
  17 WTD 55 97-098E   VALIDITY OF RULES.The Department will not entertain challenges to the provisions of its administrative rules through an administrative appeal under WAC 458-20-100.Citing Det. No. 96-135, 16 WTD 112 (1996).
         
OTHER: