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Are you required to collect sales tax on all your food sales?

If your prepared food sales are greater than 75 percent of your total food sales, then you are required to collect sales tax on all of your food sales, with the exception of sales of packages containing four or more servings.

Please note that you can choose to collect sales tax on all your food sales, then you are not required to perform the following calculations.

Information and tools regarding 75% rule


Guides

Other tools and resources for seller of food and drinks


Washington Administrative Codes (WACs)

  • 458-20-119 Sales by caterers and food service contractors
  • 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
  • 458-20-244 Food and food ingredients


Additional Special Notices: