The 75% rule
Sal sets out the WAC 458-20-244 rule: when a seller makes utensils available and prepared food is over seventy-five percent of its food sales, the food is treated as sold with utensils, and taxed, with the four-or-more-servings package as the exception.
Transcript
Sal If a seller makes utensils available and prepared food is over seventy-five percent of its food sales, its food is treated as sold with utensils, and taxed. Packages of four or more servings, sold as one item at one price, are the exception.