Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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Personal chefs

Personal chefs are independent persons (not employees) that prepare and serve food in private homes for consumption by household members and their guest. Occasionally, personal chefs prepare meals for social events, such as dinner parties, cocktail parties, engagement parties, weddings, and receptions. Some personal chefs also shop for groceries, purchase beverages, hire service people, rent equipment, and order flowers for events.

Generally, personal chefs who prepare food must collect retail sales tax and pay business and occupation tax under the Retailing classification on their income.

Note: Retail sales tax applies to sales of meals by personal chefs (when the chef provides the ingredients) prepared and frozen or refrigerated for late consumption unless the meals (at the time of freezing or refrigeration) contain raw eggs, fish, meat, or poultry that the Food and Drug Administration recommends be cooked to prevent food borne illness.