Food services and drinking places

Food services and drinking places

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 percent rule


Guides

Other resources for sellers of food and drinks

Washington Administrative Codes (WACs)


Additional Special Notices


Excise Tax Advisory