Washington – Taxability of Personal Chef Services

1/22/2013

SALT Report 2066 – The Washington Department of Revenue issued a special notice regarding the taxability of personal chef services. Personal chefs are considered independent contractors that prepare food in private homes or venues for social events such as dinner parties, cocktail parties, engagement parties, weddings, and receptions.

Because personal chefs are independent contractors and not employees they are subject to both the retailing B&O tax and the retail sales tax. Personal chefs must collect sales tax at the rate imposed at the location where the prepared food is received. The Department has provided a tax rate look-up tool on their website that enables you to find the appropriate tax rate by entering the location’s address.

The notice also states that there is a sales tax exemption for meals that contain raw or undercooked eggs, fish, meat, or poultry when:

  • The meal is refrigerated or frozen after preparation for consumption at a later time, and
  • The meal is cooked prior to consumption to prevent food-borne illness as recommended by the FDA

For Further Information:

Washington Department of Revenue – Special Notice