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Home / Education / Industry guides / Restaurants and retailers of prepared food
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Restaurants and retailers of prepared food

This guide was created to assist persons engaged in the selling of prepared food and other related businesses to better understand the Washington State taxes that apply to their businesses. Some of the businesses included are restaurants, cafes, caterers, coffee shops, drive-in restaurants, snack bars, bakeries, personal chefs and some grocery stores.

Additional information is available on our Food Services and Drinking Places page.


 

Contents

Business and occupation (B&O) tax
  • Restaurants and retailers of prepared food
    • Business and occupation (B&O) tax
    • Retail sales tax
    • Paying sales tax
    • Use tax
    • Local sales/use tax
    • Restaurants, cafes, coffee shops, snack bars, etc.
    • Bakeries
    • Caterers and catering
    • Combination businesses
    • Spirits, beer and wine lounge; Taverns
    • Personal chefs
    • Tax information for retailers of prepared food
    • Determining percentage of prepared food sales
    • How to calculate prepared food sales percentages
    • How to calculate prepared food sales percentages (continued)
    • How to calculate prepared food sales percentages (continued)
    • How to calculate prepared food sales percentages (continued)
    • Other types of income
    • Coupons, gift certificates and free meals
    • Employee meals
    • Games, gambling and similar income
    • Gratuities
    • Including sales tax in the price
    • Sales of dietary supplements
    • Sales of sealed beverages
    • Vending machines
    • Other taxes
    • Unclaimed property
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Tax incentives

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Retail sales tax

Use tax

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File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

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