This guide was created to help people who own or work at convenience stores and gas stations more easily understand the Washington State taxes that apply to their business activities. Please remember that state laws change on a regular basis and this guide may not reflect all changes that occur.
This guide is intended to provide general tax information only. For more information, or for answers to specific questions, please contact the Department of Revenue.
Sales Tax Reference for Convenience Stores (pdf)
Updated February 2011
Contents
Convenience stores
- Common terms
- State tax overview
- Purchases for resale – Not subject to sales tax
- Collecting retail sales tax from customers
- When to charge sales tax on a food item
- Collecting and reporting sales tax
- Taxes on specific sales
- Tax reporting for consignment sales
- Credits
- Other taxes
- Record keeping requirements
- Preparing for an audit