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  4. Restaurants And Retailers Of Prepared Food
  5. Restaurants, Cafes, Coffee Shops, Snack Bars, Etc.

Restaurants, cafes, coffee shops, snack bars, etc.

Generally restaurants and the like predominately sell prepared food (see discussion under Tax Information for Retailers of Prepared Food); therefore they must collect retail sales tax on the sales of all food and food ingredients sold by them. Additionally, they must pay Business and Occupation (B&O) tax under the retailing classification on all food and food ingredients sold by them.

For more information please also refer to WAC 458-20-244 & WAC 458-20-124.