Washington · statute · Wash. Rev. Code ch. 82.64 · 8 active provisions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial mean…
(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.(2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsection…
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
The following are exempt from the taxes imposed in this chapter:(1) Any successive sale of a previously taxed syrup.(2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of t…
(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup.(2) For the purpose…
(1) The tax imposed in RCW 82.64.020(1) shall be paid by the buyer to the wholesaler and each wholesaler shall collect from the buyer the full amount of the tax payable in respect to each taxable sale, unless the wholesaler is prohibited from collecting the tax from the buyer under the Constitution of this state or the…
See note following RCW 66.28.200.
See note following RCW 9.94A.510.