Skip to main content
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.
Draft Tax Advisories (ETAs & PTAs)
See below for draft tax advisories
- Draft ETA 3168 - Meal Assembly Kitchens and Meal Delivery Businesses
-
Brief description
This Excise Tax Advisory (“ETA”) addresses Washington’s business and occupation (B&O) tax and retail sales tax obligations for the preparation and delivery of entrées, meals, and other food products prepared by meal assembly kitchens or meal delivery businesses. The department has made updates to this ETA to address the taxation of meal delivery businesses and to clarify the applicability of certain NAICS (North American Industry Classification System) classifications used by food manufacturers.
Draft ETA
DRAFT ETA Meal Assembly Kitchens and Meal Delivery Businesses
Public comment period
The department requests comments and feedback related to this Draft ETA 3168 no later than December 15, 2025. After a review of the feedback, if any, the department will consider the appropriate next steps in the process.
General questions and/or how to make a public comment
If you wish to make a public comment or have general questions about the updates to ETA 3168, contact Sharon Hester at sharonh@dor.gov.wa. Any written comments received will be retained as part of the official Tax Advisory File.