Washington DOR Issues Sales and Use Tax Information on Items Purchased, Rented by Caterers

The Washington Department of Revenue (DOR) June 1 issued information on the sales and use taxability of items purchased and rented by caterers. The DOR explains that: 1) caterers must pay retail sales tax as consumers on their purchases of multiple-use items, such as tables and chairs, stainless flatware, and glasses, used in the course of providing catering services, even if separately stated as rentals on the invoice to the customer; and 2) a caterer can provide a vendor a reseller permit to purchase exempt from the tax single-use items consumed or kept by the caterer’s customers or discarded after ...