How to Start a Food Truck in Washington (2026)

Last updated: February 25, 2026

Washington’s thriving food scene – from Seattle’s Pike Place Market to Spokane’s growing downtown – makes it a strong market for food trucks. With no state income tax and a vibrant culture of street food, the state attracts food entrepreneurs from across the country. However, food trucks in Washington face a layered permit process: your vehicle must be inspected by L&I before you can operate, you’ll need county-level health permits from every county you serve in, and every food worker needs a Food Worker Card. Regulations vary significantly between counties, so research your specific area carefully.

Food Truck Requirements in Washington at a Glance

Requirement	Agency	Cost	Timeline
LLC Formation (Certificate of Formation)	Secretary of State	$200	7-10 business days
State Business License (UBI Number)	Dept. of Revenue (DOR)	~$50	~10 business days
Food Truck/Trailer Inspection	L&I	Varies	Before first operation
County Health Permit (Mobile Food Unit)	Local Health Department	$200-$800+/county	Before first operation
Food Worker Card	WA Dept. of Health	$10/person	Valid 2 years (initial)
Commissary Kitchen Agreement	Licensed Commissary	$400-$1,500/month	Before health permit
Workers’ Compensation Insurance	L&I (state fund only)	Varies by classification	Before hiring first employee
General Liability Insurance	Private Carrier	~$50-$150/month	Before starting operations
Federal EIN	IRS	Free	Immediate (online)

How to Start a Food Truck in Washington (Step by Step)

Step 1: Form Your Business Entity

Register an LLC with the Washington Secretary of State ($200 online) and apply for a free federal EIN from the IRS. Then get your UBI number through the Business License Application with DOR.

Step 2: Get Your Food Truck Inspected by L&I

Washington state law (RCW) requires L&I approval before operating a food truck. The Department of Labor & Industries must inspect and approve your food truck or trailer. This applies whether you operate on a temporary or permanent basis. L&I checks electrical, plumbing, fire safety, and structural requirements.

Step 3: Get Food Worker Cards

Every person who handles food must have a Washington Food Worker Card. The card costs $10 and is valid for 2 years (initial) and 3-5 years for renewals. Complete the training and exam at foodworkercard.wa.gov or through your local health department.

Step 4: Secure a Commissary Kitchen

Most counties require your food truck to operate from a permitted commissary kitchen – a licensed commercial kitchen where you prepare food, store supplies, and clean equipment. Monthly commissary costs typically range from $400-$1,500. Some small-menu operations (coffee/espresso, hot dogs) may qualify for a commissary exemption if your truck has all necessary equipment on board.

Step 5: Get County Health Permits

Food truck permits are issued at the county level by local health departments. You need a separate permit for each county you operate in. Requirements vary, but typically include:

Mobile food unit application and plan review
Equipment inspection (handwashing sink with hot/cold water, three-compartment wash sink, commercial refrigeration)
Food temperature compliance (cold food at/below 41°F, hot food at/above 135°F)
Proof of commissary kitchen agreement
Fire extinguisher and safety equipment

Major county health departments: King County (Seattle), Tacoma-Pierce County, Snohomish County.

Step 6: Register for Taxes

B&O Tax: Food truck income is classified under Retailing B&O tax at 0.471% of gross receipts.

Sales Tax: Prepared food is subject to retail sales tax in Washington. The state rate is 6.5% plus local additions (combined rates range from about 7.0% to 10.6%). You must collect and remit sales tax on all prepared food sales.

Step 7: Get Insurance and Workers’ Comp

You’ll need general liability insurance ($1M per occurrence), commercial auto insurance for the truck, and workers’ compensation through L&I for any employees. Consider product liability insurance for additional foodborne illness protection.

Cost to Start a Food Truck in Washington

Item	Cost	Notes
LLC Certificate of Formation	$200	One-time SOS filing fee
Annual Report	$70/year	Due annually
State Business License (UBI)	~$50	Processing fee
Food Worker Card(s)	$10/person	Valid 2 years initially
L&I Truck Inspection	Varies	Required before operation
County Health Permit(s)	$200-$800+/county	Per county, annual renewal
Commissary Kitchen	$400-$1,500/month	Monthly rental
Food truck purchase/lease	$20,000-$100,000+	Used vs. new, size, equipment
General liability insurance	$600-$2,000/year	Food service rated
Commercial auto insurance	$1,200-$3,000/year	Required for the vehicle
Initial food & supplies	$1,000-$3,000	Opening inventory

Estimated total startup cost: $28,000-$115,000+ (varies widely based on truck purchase vs. lease and menu complexity)

Related Washington Business Guides

← Back to all Washington business guides

Frequently Asked Questions

Do I need a health permit for a food truck in Washington?

Yes – from every county where you operate. Food truck permits are issued by local county health departments in Washington. You need a separate permit for each county. Additionally, your truck must be inspected and approved by L&I before you can begin operating.

Do I need a commissary kitchen for a food truck in Washington?

Yes, in most cases. Most county health departments require a commissary kitchen agreement. Small-menu operations (like coffee or hot dogs) may qualify for a commissary exemption if the truck has everything needed on board.

How much does a food worker card cost in Washington?

The Washington Food Worker Card costs $10. It’s valid for 2 years initially and 3-5 years for renewals. Complete the online training and exam at foodworkercard.wa.gov.

Is prepared food subject to sales tax in Washington?

Yes. Prepared food is subject to Washington’s retail sales tax. The state rate is 6.5% plus local additions, with combined rates ranging from about 7.0% to 10.6% depending on location.

Do I need workers’ compensation for food truck employees in Washington?

Yes. Workers’ comp through L&I is mandatory for any employer with one or more employees. Washington is a monopolistic state fund – you cannot buy workers’ comp from private insurers.

How much does it cost to start a food truck in Washington?

Total startup costs range from $28,000 to $115,000+ depending on whether you buy new or used, the size and equipment of the truck, and how many county permits you need. The truck itself is the biggest expense ($20,000-$100,000+).

More Washington Business Guides

About the Author

Robert Smith has run a licensed private investigation firm for 8 years from the Florida-Georgia state line - where he learned firsthand how wildly business licensing rules differ between states just miles apart. He personally researched requirements across all 50 states and D.C., reviewing hundreds of government sources over hundreds of hours to build guides he wished existed when he started. Not a lawyer or accountant - just a business owner who has done the research so you don't have to.

Learn more about our research process