WAC 124-01 | Washington Department of Revenue

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(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Convenience Stores Guide
N/A	Restaurants & Retailers of Prepared Food
N/A	Convenience Stores
N/A	Tavern Guide
N/A	Restaurant Guide

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.14.360	Special stadium sales and use taxes.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
N/A	Special stadium sales and use tax. Effective 9/7/96
458-20-12401	This rule explains the special stadium sales and use taxes imposed by RCW 82.14.360, which is currently only assessed in King County. The tax is assessed on sales of food and beverages by restaurants, taverns, and bars. The tax applies only to those food and beverage sales that are already subject to the retail sales tax. Rule 12401 has been amended to: Remove language from the opening paragraph providing the citation to the 1995 amendment to RCW 82.14.360, which imposes the tax.
458-20-12401	WAC 458-20-12401 (Rule 12401) Special stadium sales and use tax explains the special stadium sales and use tax. It explains the tax applies to retail sales of food and beverages by restaurants, taverns, and bars in counties with a population of one million or more. The Department amended Rule 12401 to recognize that the special stadium sales and use tax does not apply to sales of food and beverages by restaurants, taverns, and bars located in King County after September 30, 2011.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	King County Food and Beverage Tax Expires
N/A	King County Food and Beverage Tax Expires
N/A	"Prepared Food" Tax Changes
N/A	Qualifying Florists Exempt from Destination Sales Tax Sourcing
N/A	Retailers Subject to Temporary Carbonated Beverage Tax
N/A	Determining Whether Sales Tax Applies to Sealed Beverages

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
17 WTD 55	SPECIAL BASEBALL STADIUM TAX -- RESTAURANTS AND CONCESSION STANDS.Concession stands and counters within motion picture theaters are restaurants as defined in Rule 12401.
17 WTD 55	VALIDITY OF RULES.The Department will not entertain challenges to the provisions of its administrative rules through an administrative appeal under WAC 458-20-100.Citing Det. No. 96-135, 16 WTD 112 (1996).