Do I collect sales tax on “take and bake” pizzas?

When the seller is the one who combines two or more ingredients to make the pizza, the seller must collect sales tax.

Retail sales tax does not apply to sales of prepackaged pizza when sold by a person who did not combine the ingredients.

Example: Retail sales tax does not apply to pizza when sold by a grocery store when the grocer does not make the pizza or combine the ingredients.

Sales of taxable pizza by restaurants, taverns, or bars, located in King County are also subject to the stadium tax (King County food and beverage tax).

What if I deliver pizza to a customer outside the state?

If you deliver pizza to the customer at a location outside the state, Washington’s tax does not apply. You may take an “interstate sale” deduction under both retail sales tax and retailing B&O tax.

References: WAC 458-20-124; WAC 458-20-12401 and WAC 458-20-193