Tax & Accounting Blog

Tax Treatment of Personal Chefs Discussed in Washington State

Indirect Tax, ONESOURCE, Sales and Use Tax January 31, 2013

VeggiesThe Washington State Department of Revenue recently issued a special notice regarding the tax treatment of personal chef services. Personal chefs are considered independent contractors that prepare food in private residences for consumption by members of the residence. Personal chefs may also be hired to prepare meals for social events, such as dinner parties, cocktail parties, engagement parties, weddings, and receptions.

Personal chefs must report their income under the Retailing business and occupation tax classification. Services provided by personal chefs are subject to retail sales tax. The amount of sales tax that the personal chef must collect is determined by the location where the customer receives the prepared food.

Meals prepared by a personal chef containing raw or undercooked eggs, fish, meat, or poultry are exempt from tax when: 1) after preparation, the meals are refrigerated or frozen for consumption at a later time; and 2) the meals must be cooked prior to consumption to prevent food borne illness, as recommended by the Food and Drug Administration.

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On behalf of Tatiana Cordova