Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.64.010 Definitions.
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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 i…
RCW 82.64.020 Tax imposed—Wholesale, retail—Revenue deposited in the general fund.
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(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 eq…
RCW 82.64.025 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1720.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.64.030 Exemptions.
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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 …
RCW 82.64.040 Credit against tax.
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(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 r…
RCW 82.64.050 Wholesaler to collect tax from buyer.
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(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 und…
RCW 82.64.901 Effective dates—1989 c 271.
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See note following RCW 66.28.200.
RCW 82.64.902 Severability—1989 c 271.
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See note following RCW 9.94A.510.