Food Truck permits and licenses in Washington
The statewide credentials every food truck needs to operate in Washington, plus city-specific guides for the cities we cover.
This page covers only the Washington statewide credentials for food trucks. Federal credentials that apply nationwide are on the Food Trucks overview, and each city layers its own permits on top.
The credentials below are the Washington-wide requirements that apply to every food truck in the state. Each city and county layers its own permits, fees, and inspections on top. To see the requirements for a specific city, choose it from the Washington cities list below.
Washington credential overview
| Credential | Level | Fee | Renewal |
|---|---|---|---|
| Washington State Business License (Unified Business Identifier) | State | $50 to open a business and UBI, plus $5 per trade name; $5 a year to renew, before any city endorsement fees | Annual |
| Washington Retail Sales Tax Registration (with Reseller Permit) | State | No registration fee (set up with the business license); the tax is 6.5% state plus 0.5% to 2.4% local | Ongoing; returns filed monthly, quarterly, or annually by tax volume |
| Washington Business and Occupation (B&O) Tax | State | 0.471% of gross receipts at the retailing rate through 2026, rising to 0.50% on January 1, 2027 (no flat fee) | Filed on the same excise return as sales tax |
| Washington Food Worker Card | State | $10 per card | First card valid 2 years, then 3 years on timely renewal |
| Mobile Food Unit Permit | State | Set by each local health jurisdiction; see your city page for local amounts | Annual, in each jurisdiction where the truck regularly operates |
| L&I Factory Assembled Structures Inspection and Insignia | State | Plan review about $147 to $360, plus a roughly $52 filing fee, a $30 insignia, and inspection at about $105 an hour plus travel; commonly $600 to $1,500 total | One-time; the insignia is permanent, but altering the gas, electrical, or fire system needs a new permit |
| Mobile Food Preparation Vehicle Fire Permit (IFC Section 319) | State | Set by each local fire jurisdiction | Annual, in each jurisdiction where the truck operates |
| Washington Employer Accounts (Workers Comp, Unemployment, Paid Leave, WA Cares) | State | No fee to open; ongoing premiums: L&I workers comp by hours worked, unemployment insurance (employer-paid), Paid Leave (1.13% of wages, shared), and WA Cares (0.58%, employee-paid) | Quarterly reporting |
| Washington Vehicle Registration and Title | State | From about $43 base, by vehicle weight and location, plus title fees | Annual tabs |
Washington cities
City and county rules stack on top of the statewide credentials.
Each food truck credential in Washington, explained
Grouped by the level of government that issues it, broadest first. Every food truck in Washington needs these regardless of city.
State level
9 credentials
Washington State Business License (Unified Business Identifier)
Washington runs one master Business License Application that issues your nine-digit Unified Business Identifier (UBI) and, in the same filing, registers you with the Department of Revenue for taxes, with L&I for workers' comp, and with the Employment Security Department for payroll. A trade name different from your legal name registers for $5. Each city where the truck is based or works regularly adds its own license endorsement, priced locally.
- Fee
- $50 to open a business and UBI, plus $5 per trade name; $5 a year to renew, before any city endorsement fees
- Renewal
- Annual
- Processing
- About 10 business days online; the UBI is usable on issue
Washington Retail Sales Tax Registration (with Reseller Permit)
Unlike Oregon, Washington taxes prepared food, so a truck collects and remits retail sales tax on nearly every sale. The rate is destination-based, set by where the customer takes the food, so it shifts as you move between cities, and you owe the right amount even if you charged the wrong one. A free DOR reseller permit lets you buy ingredients for resale without paying sales tax up front.
- Issued by
- Washington Department of Revenue
- Fee
- No registration fee (set up with the business license); the tax is 6.5% state plus 0.5% to 2.4% local
- Renewal
- Ongoing; returns filed monthly, quarterly, or annually by tax volume
- Processing
- Active as soon as the business license is approved
Washington Business and Occupation (B&O) Tax
Washington's Business and Occupation tax is a gross-receipts tax with no deduction for ingredients, labor, or rent, so a truck can owe it even in a losing year. Prepared-food sales fall under the retailing classification. Some cities, including Seattle, charge their own local B&O tax on top, which the state does not collect.
- Issued by
- Washington Department of Revenue
- Fee
- 0.471% of gross receipts at the retailing rate through 2026, rising to 0.50% on January 1, 2027 (no flat fee)
- Renewal
- Filed on the same excise return as sales tax
- Processing
- Active with your DOR registration
Washington Food Worker Card
Every person who handles unpackaged food on the truck needs a Washington Food Worker Card, and a new worker has 14 days to get one. The only valid online source is foodworkercard.wa.gov; cards from other sites or other states do not count here. The card is good statewide and transfers between counties.
- Fee
- $10 per card
- Renewal
- First card valid 2 years, then 3 years on timely renewal
- Processing
- Same day; about a 90-minute online course and test
Mobile Food Unit Permit
The core operating permit for the truck, required statewide under the Washington Food Code but issued, inspected, and priced by your local health jurisdiction, so the fee is a city-page detail. You pass a plan review before building or operating. Most trucks must work from an approved commissary for water, dishwashing, and storage, unless the health jurisdiction approves the unit as fully self-contained under WAC 246-215-09127.
- Fee
- Set by each local health jurisdiction; see your city page for local amounts
- Renewal
- Annual, in each jurisdiction where the truck regularly operates
- Processing
- Weeks to months; plan review and approval come before you build or operate
L&I Factory Assembled Structures Inspection and Insignia
Washington inspects the truck itself. Any unit with electrical, plumbing, or propane gas must pass an L&I review of its wiring, gas, hood, and fire suppression, after which L&I fixes a metal insignia to the exterior. The local health department will not issue a food permit without that insignia, and an out-of-state or used truck must clear the same review before operating.
- Fee
- Plan review about $147 to $360, plus a roughly $52 filing fee, a $30 insignia, and inspection at about $105 an hour plus travel; commonly $600 to $1,500 total
- Renewal
- One-time; the insignia is permanent, but altering the gas, electrical, or fire system needs a new permit
- Processing
- Weeks to months for plan review; submit before you build
Mobile Food Preparation Vehicle Fire Permit (IFC Section 319)
A truck that cooks with grease-producing equipment or runs on propane or natural gas needs an annual fire permit. The standard is statewide (IFC Section 319, NFPA 96, UL 300 suppression), but the local fire department issues the permit and inspects, tying it to the truck's VIN. A statewide Fire Marshals' Association program lets one regional inspection be accepted by participating departments. Hoods and grease ducts must be cleaned every 6 months.
- Issued by
- Your local fire authority, under the Washington State Fire Code (WAC 51-54A, IFC Section 319)
- Fee
- Set by each local fire jurisdiction
- Renewal
- Annual, in each jurisdiction where the truck operates
- Processing
- Varies by jurisdiction
Washington Employer Accounts (Workers Comp, Unemployment, Paid Leave, WA Cares)
Only if the truck has employees. Hiring opens several state accounts at once: workers compensation through the L&I state monopoly, which private insurers cannot provide, plus unemployment insurance, Paid Family and Medical Leave, and the WA Cares long-term-care fund through the Employment Security Department. All report quarterly, and they are set up through the same master business license.
- Fee
- No fee to open; ongoing premiums: L&I workers comp by hours worked, unemployment insurance (employer-paid), Paid Leave (1.13% of wages, shared), and WA Cares (0.58%, employee-paid)
- Renewal
- Quarterly reporting
- Processing
- Opened with the business license when you indicate you will hire
Washington Vehicle Registration and Title
The truck or trailer must be titled and registered as a vehicle with the Department of Licensing to be on the road, separate from the L&I insignia. A trailer towed by a separate vehicle needs its own registration. The unit must also fit the state size limits of 8.5 feet wide, 14 feet tall, and 40 feet long.
- Fee
- From about $43 base, by vehicle weight and location, plus title fees
- Renewal
- Annual tabs
- Processing
- Same day at a licensing office
Washington-specific things to watch for
Frequently asked questions
Do I need a license to operate a food truck in Washington?
Yes, several. At the state level you need a Washington business license and UBI, Department of Revenue registration to collect sales tax and pay the B&O tax, a Food Worker Card for each handler, and an L&I Factory Assembled Structures inspection and insignia on the truck. You then get a mobile food unit permit from your local health jurisdiction and an annual fire permit from the local fire authority, both required under statewide rules.
Do food trucks charge sales tax in Washington?
Yes. Washington food trucks collect and remit retail sales tax on prepared-food sales. The rate is the 6.5% state rate plus the local rate for wherever the customer takes the food, commonly 8% to 10.5% combined. Because a truck sells prepared food, almost everything it sells is taxable; the grocery exemption does not apply.
Do I need a commissary for a food truck in Washington?
Usually yes. The Washington Food Code requires most mobile units to operate from a licensed commissary for water, warewashing, and storage. A fully self-contained truck can be exempted under WAC 246-215-09127 if it has complete on-board prep, adequate fresh and grey water, a dedicated handwash station, and mechanical heating and refrigeration, but the local health jurisdiction makes that call at plan review.
Is a Washington Food Worker Card the same as a food handler card?
It is Washington's version of one, but the name and source matter. Washington calls it a Food Worker Card, it costs $10, and the only valid online site is foodworkercard.wa.gov. A first card is good for 2 years, then 3 years on timely renewal. Cards from other websites or other states are not accepted in Washington.
You just read through every credential your food truck needs in Washington.
Each one has a different renewal date, a different fee, and a different agency. CredentiAlert tracks all of them and reminds you before any of them lapse, so you can spend your time running your business, not managing a renewal calendar.
- WA Department of Revenue, Apply for a Business License
- WA Department of Revenue, Retail Sales Tax
- WA Department of Revenue, Business and Occupation Tax
- WA Department of Revenue, Reseller Permits
- WA Department of Health, Food Worker Card
- WA Department of Health, Retail Food Code (WAC 246-215)
- WA Labor and Industries, Food Trucks and Trailers (FAS program)
- WAC 296-150V-3000, Factory Assembled Structures Fees
- WA State Association of Fire Marshals, Food Truck Inspection Program
- WA Paid Family and Medical Leave, Employers
- WA Department of Licensing, Vehicle Registration
Last verified 2026-06-04. Requirements change. Always confirm with the issuing department before applying.