Washington DOR Issues Guidance on Taxability of Senior Living Community Meals

The Washington Department of Revenue (DOR) issued guidance on the taxability of meals provided by senior living communities. The guidance provides that meals included in residents’ rental agreements are not subject to retail sales tax. However, the fair selling price is generally subject to the Service and Other Activities B&O tax. In contrast, meals that are separately charged are subject to Retailing B&O tax and retail sales tax, effective July 23, 2023. [Wash. Dep’t of Revenue, Tax Topics, 03/01/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.