Document Reference | Description | Date of Issue | Status | |
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N/A | Convenience Stores Guide |
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N/A | Restaurants & Retailers of Prepared Food |
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N/A | Convenience Stores |
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N/A | Tavern Guide |
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N/A | Restaurant Guide |
Document Reference | Description | Date of Issue | Status | |
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82.14.360 | Special stadium sales and use taxes. |
Document Reference | Description | Date of Issue | Status | |
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N/A | Special stadium sales and use tax. Effective 9/7/96 |
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458-20-12401 | This rule explains the special stadium sales and use taxes imposed by RCW 82.14.360, which is currently only assessed in King County. The tax is assessed on sales of food and beverages by restaurants, taverns, and bars. The tax applies only to those food and beverage sales that are already subject to the retail sales tax. Rule 12401 has been amended to: Remove language from the opening paragraph providing the citation to the 1995 amendment to RCW 82.14.360, which imposes the tax. |
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458-20-12401 | WAC 458-20-12401 (Rule 12401) Special stadium sales and use tax explains the special stadium sales and use tax. It explains the tax applies to retail sales of food and beverages by restaurants, taverns, and bars in counties with a population of one million or more. The Department amended Rule 12401 to recognize that the special stadium sales and use tax does not apply to sales of food and beverages by restaurants, taverns, and bars located in King County after September 30, 2011. |
Document Reference | Description | Date of Issue | Status | |
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N/A | King County Food and Beverage Tax Expires |
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N/A | King County Food and Beverage Tax Expires |
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N/A | "Prepared Food" Tax Changes |
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N/A | Qualifying Florists Exempt from Destination Sales Tax Sourcing |
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N/A | Retailers Subject to Temporary Carbonated Beverage Tax |
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N/A | Determining Whether Sales Tax Applies to Sealed Beverages |
Document Reference | Description | Date of Issue | Status | |
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17 WTD 55 | SPECIAL BASEBALL STADIUM TAX -- RESTAURANTS AND CONCESSION STANDS.Concession stands and counters within motion picture theaters are restaurants as defined in Rule 12401. |
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17 WTD 55 | VALIDITY OF RULES.The Department will not entertain challenges to the provisions of its administrative rules through an administrative appeal under WAC 458-20-100.Citing Det. No. 96-135, 16 WTD 112 (1996). |