Does litter tax apply?

The litter tax applies to sales of certain products that contribute to litter problems.

Litter tax applies to sales of food when it is sold “to go.” This tax does not apply to food and beverages sold solely for consumption indoors on the seller’s premises.

Taxable products sold by restaurants include:

• Food
• Beverages
• Newspapers
• Cigarettes/tobacco products

The litter tax rate is .00015 (.015 percent).

References: WAC 458-20-243