Washington HB 1340: Modernizing substance use disorder professional practice.

Bill Text

AN ACT Relating to exempting prepared food from sales tax; 1
amending RCW 82.08.0293; and creating a new section.2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 82.08.0293 and 2022 c 16 s 152 are each amended to 4
read as follows:5
(1) The tax levied by RCW 82.08.020 does not apply to sales of 6
food and food ingredients. "Food and food ingredients" means 7
substances, whether in liquid, concentrated, solid, frozen, dried, or 8
dehydrated form, that are sold for ingestion or chewing by humans and 9
are consumed for their taste or nutritional value. "Food and food 10
ingredients" includes prepared food. "Food and food ingredients" does 11
not include:12
(a) "Alcoholic beverages," which means beverages that are 13
suitable for human consumption and contain ((one-half of one)) 0.5 14
percent or more of alcohol by volume;15
(b) "Tobacco," which means cigarettes, cigars, chewing or pipe 16
tobacco, or any other item that contains tobacco; and17
(c) Cannabis, useable cannabis, or cannabis-infused products.18
(2) The exemption of "food and food ingredients" provided for in 19
subsection (1) of this section does not apply to ((prepared food,)) 20
soft drinks, bottled water, or dietary supplements. The definitions 21
H-0300.1
HOUSE BILL 1340
State of Washington 69th Legislature 2025 Regular Session
By Representatives Manjarrez, Connors, Jacobsen, Couture, Klicker,
Shavers, Marshall, Barkis, Barnard, and Schmidt
Read first time 01/16/25. Referred to Committee on Finance.
p. 1 HB 1340

in this subsection apply throughout this section unless the context 1
clearly requires otherwise.2
(a) "Bottled water" means water that is placed in a safety sealed 3
container or package for human consumption. Bottled water is calorie 4
free and does not contain sweeteners or other additives except that 5
it may contain: (i) Antimicrobial agents; (ii) fluoride; (iii) 6
carbonation; (iv) vitamins, minerals, and electrolytes; (v) oxygen; 7
(vi) preservatives; and (vii) only those flavors, extracts, or 8
essences derived from a spice or fruit. "Bottled water" includes 9
water that is delivered to the buyer in a reusable container that is 10
not sold with the water.11
(b) "Dietary supplement" means any product, other than tobacco, 12
intended to supplement the diet that:13
(i) Contains one or more of the following dietary ingredients:14
(A) A vitamin;15
(B) A mineral;16
(C) An herb or other botanical;17
(D) An amino acid;18
(E) A dietary substance for use by humans to supplement the diet 19
by increasing the total dietary intake; or20
(F) A concentrate, metabolite, constituent, extract, or 21
combination of any ingredient described in this subsection;22
(ii) Is intended for ingestion in tablet, capsule, powder, 23
softgel, gelcap, or liquid form, or if not intended for ingestion in 24
such form, is not represented as conventional food and is not 25
represented for use as a sole item of a meal or of the diet; and26
(iii) Is required to be labeled as a dietary supplement, 27
identifiable by the "supplement facts" box found on the label as 28
required pursuant to 21 C.F.R. Sec. 101.36, as amended or renumbered 29
as of January 1, 2003.30
(c)(i) "Prepared food" means:31
(A) Food sold in a heated state or heated by the seller;32
(B) Food sold with eating utensils provided by the seller, 33
including plates, knives, forks, spoons, glasses, cups, napkins, or 34
straws. A plate does not include a container or packaging used to 35
transport the food; or36
(C) Two or more food ingredients mixed or combined by the seller 37
for sale as a single item, except:38
(I) Food that is only cut, repackaged, or pasteurized by the 39
seller; or40
p. 2 HB 1340

(II) Raw eggs, fish, meat, poultry, and foods containing these 1
raw animal foods requiring cooking by the consumer as recommended by 2
the federal food and drug administration in chapter 3, part 401.11 of 3
the food code, published by the food and drug administration, as 4
amended or renumbered as of January 1, 2003, so as to prevent 5
foodborne illness.6
(ii) Food is "sold with eating utensils provided by the seller" 7
if:8
(A) The seller's customary practice for that item is to 9
physically deliver or hand a utensil to the customer with the food or 10
food ingredient as part of the sales transaction. If the food or food 11
ingredient is prepackaged with a utensil, the seller is considered to 12
have physically delivered a utensil to the customer unless the food 13
and utensil are prepackaged together by a food manufacturer 14
classified under sector 311 of the North American industry 15
classification system (NAICS);16
(B) A plate, glass, cup, or bowl is necessary to receive the food 17
or food ingredient, and the seller makes those utensils available to 18
its customers; or19
(C)(I) The seller makes utensils available to its customers, and 20
the seller has more than ((seventy-five)) 75 percent prepared food 21
sales. For purposes of this subsection (2)(c)(ii)(C), a seller