The bill amends RCW 82.08.0293 to exempt prepared food from sales tax, expanding the definition of "food and food ingredients" to include prepared food. This change clarifies that prepared food, which is defined as food sold in a heated state, sold with eating utensils provided by the seller, or two or more food ingredients mixed or combined by the seller, is not subject to sales tax. The bill also specifies that the exemption does not apply to soft drinks, bottled water, or dietary supplements, and it outlines the conditions under which prepared food is considered sold with utensils.

Additionally, the bill updates various numerical references, changing "one-half of one" to "0.5" percent for alcoholic beverages, and "seventy-five" to "75" percent in relation to prepared food sales. It also modifies the age requirement for certain exemptions related to meals provided to senior citizens, changing the age from "sixty-two" to "62." The bill includes provisions for food sold through vending machines, specifying how sales tax is applied in those cases. Lastly, it establishes that certain existing regulations (RCW 82.32.805 and 82.32.808) do not apply to this act.

Statutes affected:
Original Bill: 82.08.0293