State Tax Day - Current, S.18, Washington—Sales and Use Tax: High Grossing Business Surcharge Exemption Explained, (Jul 2, 2026)
Beginning July 1, 2026, Washington's high grossing business surcharge does not apply to wholesale sales of food and food ingredients sold by a wholesaler that is unaffiliated with either the retailer or manufacturer, or both, of the food or food ingredients. The exemption does not apply to sales of bottled water, soft drinks, or dietary supplements.
Special Notice, Washington Department of Revenue, June 29, 2026, ¶205-063
Other References:
Explanations at ¶65-407