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Washington Revised Code Title 82. Excise Taxes § 82.19.050. Exemptions

Current as of January 01, 2025 | Updated by Findlaw Staff

The litter tax imposed in this chapter does not apply to:

(1) The manufacture or sale of products for use and consumption outside the state;

(2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330;

(3) The sale of products for resale by a qualified grocery distribution cooperative to customer-owners of the grocery distribution cooperative. For the purposes of this section, “qualified grocery distribution cooperative” and “customer-owner” have the meanings given in RCW 82.04.298;

(4) The sale of food or beverages by retailers that are sold solely for immediate consumption indoors at the seller's place of business or at a deck or patio at the seller's place of business, or indoors at an eating area that is contiguous to the seller's place of business; or

(5)(a) The sale of prepared food or beverages by caterers where the food or beverages are to be served for immediate consumption in or on individual nonsingle use containers at premises occupied or controlled by the customer.

(b) For the purposes of this subsection, the following definitions apply:

(i) “Prepared food” has the same meaning as provided in RCW 82.08.0293.

(ii) “Nonsingle use container” means a receptacle for holding a single individual's food or beverage that is designed to be used more than once. Nonsingle use containers do not include pizza delivery bags and similar insulated containers that do not directly contact the food. Nonsingle use containers do not include plastic or paper plates or other containers that are disposable.

(iii) “Caterer” means a person contracted to prepare food where the final cooking or serving occurs at a location selected by the customer.

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.19.050. Exemptions - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-19-050/

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