Taxable purchases
Restaurants are considered consumers when purchasing goods or retail services for its own use and must pay retail sales or use tax when purchasing the following:
- Chairs, tables and other furnishings
- Dishes, silverware and plastic trays
- Guest checks
- Janitorial supplies
- Pest control
- Trap cleaning
- Vending machines (purchases or rentals)
- Matches
- Equipment (ovens, grills, coffee makers, etc.)
- Repair parts and labor
Goods for resale
A restaurant may use a resale certificate to purchase the following tax exempt:
- Inventory/meal ingredients
- Liquor, beer, and wine
- Soft drinks
- Paper/plastic plates, cups, lids, and plastic utensils
- Paper napkins, toothpicks and straws
- “To-go” food containers
References: RCW 82.08.0293, WAC 458-20-124; WAC 458-20-244; WAC 458-20-102;and WAC 458-20-178