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 criteria for what constitutes prepared food and outlines specific conditions under which the exemption applies, including sales through vending machines.

Furthermore, the bill introduces new provisions regarding the determination of prepared food sales percentages for sellers, requiring them to calculate this annually based on their previous year's sales. It also specifies that certain food items, such as bakery items and food sold in an unheated state, are excluded from the definition of prepared food. The bill includes various adjustments to numerical values, such as changing "seventy-five" to "75" and "ninety" to "90," to ensure clarity and consistency in the legal language. Lastly, it states that RCW 82.32.805 and 82.32.808 do not apply to this act, indicating a specific exemption from other regulations.

Statutes affected:
Original Bill: 82.08.0293