Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.64 Syrup Tax

• 82.64.010 Definitions
  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 ...
• 82.64.020 Tax imposed -- Wholesale, retail -- Revenue deposited in violence reduction and drug enforcement account
  (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 ...
• 82.64.030 Exemptions
  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 ...
• 82.64.040 Credit against tax
  (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 ...
• 82.64.050 Wholesaler to collect tax from buyer
  (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 ...
• 82.64.901 Effective dates -- 1989 c 271
  See note following RCW 66.28.200. ...
• 82.64.902 Severability -- 1989 c 271
  See note following RCW 9.94A.510. ...

Last modified: April 7, 2009