Bakery items: These include bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.
Business and Occupation (B&O) Tax: The B&O tax is a gross receipts tax imposed on business activities in Washington. There are different reporting classifications for various business activities such as retail sales and services. Each classification has its own tax rate. Businesses performing more than one activity may be subject to B&O tax under more than one classification.
Consumer: This refers to someone who uses tangible personal property or receives services defined as retail sales. Tangible personal property or services may be for personal use or for conducting business activities. It is important for sellers to know who the consumer is to correctly collect sales tax.
Gross Amount: The term “gross amount,” means either “gross proceeds of sale” or “gross income of the business.” The gross amount includes all consideration received without deductions for the costs of doing business or other expenses.
Business Application: Anyone who wishes to register a business with one or more state agencies must complete a Business License Application. Upon submitting a Business License Application, the applicant receives a unified business identifier (UBI) number. The person then receives a Business License to post at the business location.
Reseller Permit: A reseller permit is the buyer’s written statement that goods are being purchased for resale in the normal course of business without intervening use.
Retail Sales Tax: This is a tax imposed on the buyer of goods and certain services. Sellers are responsible for collecting the tax from the consumer and remitting the tax to the Department. The term “sales tax” refers to the combined state and local portion of the tax.
RCW: Revised Code of Washington (state laws)
UBI/Account ID: Sometimes referred to as a UBI number, registration number, or reseller number, the unified business identifier (UBI) number is a nine-digit number used to identify registered businesses. The number is assigned when a person completes a Business License Application to register with, or obtain a license from, state agencies. The departments of Revenue, Licensing, Employment Security, Labor and Industries, and the Corporations Division of the Secretary of State are among the state agencies participating in the UBI program. In most cases, your UBI number will also be your account ID with the Department of Revenue.
Utensils: These include plates, knives, forks, spoons, glasses, cups, napkins, or straws. A utensil is not a container or packaging used to transport the food.
WAC: Washington Administrative Code (administrative rules)