Place of sale and local sales/use tax
The local sales tax is calculated using the rate at the location where the meals are served. Generally this will be the location of the restaurant. However if the customer receives the meals at a different location, then tax is calculated using the rate at the location where delivery occurs.
When reporting use tax, the correct location code is the location of first use.
A complete list of location codes and tax rates is available in the list of sales and use tax rates that is mailed each quarter with the excise tax return.
Note: The local tax code used on the tax return determines how the Department will distribute local sales and use taxes. Because local governments depend upon these taxes to fund local services, it’s important to use the correct location code.
Other local taxes
In addition to collecting the state and local sales tax, sellers in certain locations may be required to collect additional local taxes.
- Regional Transit Authority (RTA): Sellers located in portions of King, Pierce, and Snohomish counties must collect an additional 0.4 percent local tax.
- King County Food and Beverage Tax: Restaurants located in King County must collect an additional 0.5 percent King County food and beverage tax on sales of meals and beverages. This tax is in addition to the RTA tax.
Note: The King County food and beverage tax does not apply to sales by grocery stores, mini-markets, or convenience stores.
References: RCW 82.14.020; RCW 82.08.0293; WAC 458-20-124; WAC 458-20-244; WAC 458-20-145; WAC 458-20-12401