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The Department intends to issue new Excise Tax Advisory (ETA) 3184.2013 titled Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments.

This ETA explains the application of the 75% test computation for “prepared food” discussed in WAC 458-20-244 in case where multiple business establishments may be involved. The Department intends to file for issuance of this ETA November 27, 2013. 

View draft ETA 3184.2013.

If you have questions or comments, please send them to Gayle Carlson at GayleC@dor.wa.gov