Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-12401 - Special stadium sales and use tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW
			 82.14.360 provides for a special stadium
			 sales and use tax that applies to sales of food and beverages by restaurants,
			 taverns, and bars in counties with a population of one million or more. The tax
			 applies only to those food and beverage sales that are already subject to the
			 retail sales tax. Grocery stores, mini-markets, and convenience stores were
			 specifically excluded from the definition of a restaurant and are not required
			 to collect the tax. However, a restaurant located within a grocery store,
			 mini-market, or convenience store is subject to this tax if the restaurant is
			 owned or operated by a different legal entity from the store or market. The
			 special stadium tax applied only in King County and was effective through
			 September 30, 2011.
(2)
Definitions.
The following definitions apply to this section.
(a) "Restaurant" means any establishment
			 having special space and accommodation where food and beverages are regularly
			 sold to the public for immediate, but not necessarily on-site, consumption, but
			 excluding grocery stores, mini-markets, and convenience stores. Restaurant
			 includes, but is not limited to, lunch counters, diners, coffee shops, espresso
			 shops or bars, concession stands or counters, delicatessens, and cafeterias. It
			 also includes space and accommodations where food and beverages are sold to the
			 public for immediate consumption that are located within hotels, motels,
			 lodges, boarding houses, bed-and-breakfast facilities, hospitals, office
			 buildings, movie theaters, and schools, colleges, or universities, if a
			 separate charge is made for such food or beverages. Mobile sales units that
			 sell food or beverages for immediate consumption within a place, the entrance
			 to which is subject to an admission charge, are "restaurants" for purposes of
			 this tax. So too are public and private carriers, such as trains and vessels,
			 that sell food or beverages for immediate consumption on trips that both
			 originate and terminate within the county imposing the special stadium tax if a
			 separate charge for the food and/or beverages is made. A restaurant is open to
			 the public for purposes of this section if members of the public can be served
			 as guests. "Restaurant" does not include businesses making sales through
			 vending machines or through mobile sales units such as catering trucks or
			 sidewalk vendors of food or beverage items.
(b) "Tavern" has the same meaning here as in
			 RCW
			 66.04.010 and means any establishment with
			 special space and accommodation for the sale of beer by the glass and for
			 consumption on the premises.
(c)
			 "Bar" means any establishment selling liquor by the glass or other open
			 container and includes, but is not limited to, establishments that have been
			 issued a class H license by the liquor control board.
(d) "Grocery stores, mini-markets, and
			 convenience stores," have their ordinary and common meaning.