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61 chapters · 1,445 sections in this title.
RCW 82.08.145 Delivery charges.
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When computing the tax levied by RCW 82.08.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the sales price, the seller must collect and remit tax on the percentage of delivery charge…
RCW 82.08.150 Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.
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(1) There is levied and collected a tax upon each retail sale of spirits in the original package at the rate of fifteen percent of the selling price. (2) There is levied and collected a tax upon each sale of spirits in the original package at the rate of ten percent of the sellin…
RCW 82.08.155 Spirits tax—Delinquent in reporting or remitting—Penalties.
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(1)(a) If the department determines that a taxpayer is more than thirty days delinquent in reporting or remitting spirits taxes on a tax return or assessed by the department, including any applicable penalties and interest on such taxes, the department may request that the liquor…
RCW 82.08.160 Remittance of tax—Liquor excise tax fund created.
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(1) On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and (5) of this …
