Convenience stores
1 The business activities
Gross proceeds from exempt food still count for retailing B and O.
2 What's taxable
Washington exempts food from sales tax, and candy counts as food, so it's exempt. Prepared food, soft drinks, bottled water and dietary supplements are taxable. Beer and wine aren't food, so they carry regular sales tax.
3 The returns it files
Stores also owe the litter tax. It's fifteen thousandths of one percent of gross proceeds from products like food, groceries and soft drinks, which includes candy, collected on the same schedule as B and O. Pay late, and the penalty runs nine, then nineteen, then twenty-nine percent in total.