Published on Washington Department of Revenue (https://dor.wa.gov)


King County food and beverage tax

The King County food and beverage tax expired October 1, 2011.

What is the King County food and beverage tax?

It is a consumer tax on the sale of food and beverages sold by restaurants, taverns, and bars in King County

How do I pay the tax?

The tax is collected by the vendor and reported on the excise tax return [1].

What rate do I pay?

The rate is .005 and is in addition to retail sales tax.

What are the funds used for?

They are used to fund the professional baseball stadium in Seattle.

More information

King County Food & Beverage Tax Expires [2]

Tax Information for Retailers of Prepared Food [3]

Lodging Tax Guide [4]

References

 

RCW 82.14.360 [5] 

WAC 458-20-12401 [6]

More information

King County Food & Beverage Tax Expires [2]

Tax Information for Retailers of Prepared Food [3]

Lodging Tax Guide [4]

References

RCW 82.14.360 [5]

WAC 458-20-12401 [6]

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Source URL: https://dor.wa.gov/taxes-rates/other-taxes/king-county-food-and-beverage-tax

Links
[1] https://dor.wa.gov/get-form-or-publication/forms-subject/excise
[2] http://taxpedia.dor.wa.gov/documents/historical%20special%20notices/special%20notices%202011/sn_11_foodbevtaxreduction.pdf
[3] https://dor.wa.gov/education/industry-guides/restaurants-and-retailers-prepared-food
[4] https://dor.wa.gov/education/industry-guides/lodging-guide
[5] https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.360
[6] https://apps.leg.wa.gov/wac/default.aspx?cite=458-20-12401