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.