Watch out for fake websites pretending to be SecureAccess Washington (SAW)! If you used a search engine to get to SAW, you might have clicked on ads that look real but actually lead to scams. Learn more.

Food services and drinking places

Are you required to collect sales tax on all your food sales?

If your prepared food sales are greater than 75 percent of your total food sales, then you are required to collect sales tax on all of your food sales, with the exception of sales of packages containing four or more servings.

Please note that you can choose to collect sales tax on all your food sales, then you are not required to perform the following calculations.

Information and tools regarding 75 percent rule


Other resources for sellers of food and drinks

  • Spirits sales
  • Reseller Permit

  • Soju

    Effective July 28, 2019, restaurant licensees can add an endorsement to sell Soju in 375 ml bottles to customers. Although Soju is a spirit, the customer is charged retail sales tax on opened bottles when the restaurant pours the first drink and leaves the bottle at the table. The restaurant’s customer has the opportunity to take any remaining Soju off premise, if the bottle is properly recapped by the restaurant.

    Spirts taxes are collected by the distributor on sales of Soju to the restaurant.

Washington Administrative Codes (WACs)

  • 458-20-119 Sales by caterers and food service contractors
  • 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
  • 458-20-244 Food and food ingredients

Additional Special Notices

Excise Tax Advisory