WSR 11-17-090

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed August 19, 2011, 4:14 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA): ETA 3168.2011 Meal Assembly Kitchens.

This ETA provides guidance regarding the B&O and retail sales tax reporting responsibilities of businesses that provide menu options, purchase ingredients, and prepare the ingredients for assembly. It addresses "meal assembly kitchens" that allow customers to assemble their own entrees, and those that assemble entrees selected by the customer.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office