The bill amends RCW 82.08.0293 to exempt prepared food from sales tax, thereby expanding the definition of "food and food ingredients" to include prepared food. This change allows for the sales tax exemption to apply to food sold in a heated state, food sold with eating utensils provided by the seller, and food items that are mixed or combined by the seller. However, the exemption does not apply to soft drinks, bottled water, or dietary supplements. Additionally, the bill clarifies the conditions under which food is considered "prepared food" and outlines specific criteria for sellers to determine their percentage of prepared food sales.

Furthermore, the bill introduces new provisions regarding the sales tax treatment of food sold through vending machines, specifying that the selling price for such items is based on a percentage of gross receipts. It also establishes that certain exemptions apply to meals provided under state-administered nutrition programs and to low-income senior housing facilities. Notably, the bill states that RCW 82.32.805 and 82.32.808 do not apply to this act, indicating a departure from previous regulations regarding tax collection and reporting.

Statutes affected:
Original Bill: 82.08.0293