Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Forms & publications / Publications by subject / Tax topics / Caterers - Purchases and rentals of tangible personal property
Print

Caterers - Purchases and rentals of tangible personal property

Caterers must pay retail sales tax on all items/tangible personal property that they use in the course of providing catering services and that their customers do not consume.

This is true even though some items may be listed separately on the customer’s billing as “rentals.”

Generally, when you purchase an item that will be used exclusively for rental, the transaction is considered a purchase for resale and exempt from retail sales tax. This is also true for items rented or leased exclusively for resale.

However, in the case of caterers, they are not renting out items. Rather, the caterers are considered to be the consumer that uses these items to provide catering service.

Thus, purchases or rentals of items such as tables and chairs, stainless flatware, glasses, ceramic dishes and cups, and cloth tablecloths and napkins by a caterer are not purchases or rentals for resale. The caterer is considered the consumer of such items and must pay retail sales tax at the time they purchase or rent such items for use in a job. This is consistent with the way restaurants are subject to sales tax.

Purchases by a caterer of single-use items that are consumed or kept by the customer or discarded after each job are purchases for resale and are exempt from sales tax. Examples include: paper napkins and other paper products, balloons, flowers, taxable food products, and any other items that can or will be used only once. The caterer must give a reseller permit to the vendor to document the tax exempt nature of the purchase.

WAC 458-20-119

 

 

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington