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WAC 255 Carbonated beverage syrup tax.  
WAC: 458-20-255   09/24/1991 Carbonated beverage and syrup tax.Updated 11/6/98.
      11/09/2006 Carbonated beverage syrup tax. Effective 12/10/06.
      07/21/2008 Carbonated beverage syrup tax
  458-20-255 06/30/2014 Carbonated beverage syrup tax

This rule explains the carbonated beverage syrup
tax imposed by chapter 82.64 RCW. The syrup tax is an excise tax on the syrup, sold in this state, for use in making
carbonated beverages. Syrup tax.

Rule 255 has been revised to delete language in the introduction that has caused confusion now that beverage syrups are
being sold to consumers for use in home soda machines. Examples have been added under the subsection “Taxation
prohibited under the United States Constitution” that show if syrup tax is owed when sales involve Indian country.
RCW: 82.64     Carbonated Beverage Tax
Subject Title Reference:      
Food & Food Ingredients     10/31/2012 Taxability of Soft Drinks
Carbonated Beverages     11/17/2010 Carbonated Beverage Tax Repealed
Carbonated Beverages 06/11/2010 Retailers Subject to Temporary Carbonated Beverage Tax
Carbonated Beverages 06/14/2010 Bottlers and Distributors Subject to Temporary Carbonated Beverage Tax
Food & Food Ingredients/ Syrup Tax   04/14/2006 Retailers of Fountain Drinks B&O Tax Credit for Syrup Tax Paid
DIRECTIVE: None      
RPM: None      
WTD: 9 WTD 21 89-543   CARBONATED BEVERAGE TAX -- TAX SEPARATELY STATED AT WHOLESALE -- TREATMENT AS RETAILER. Rule 255 requires that wholesale sellers of carbonated beverages and syrup separately state the amount of the carbonated beverage tax on invoices or receipts.Where a wholesaler/retailer makes sales of such beverage out of a warehouse, and no distinction is made between the receipts of wholesale and retail customers, the seller may be treated as a retailer of those beverages for the purpose of Rule 255, so long as certain conditions are met.
  9 WTD 59 90-10   EXPORT CERTIFICATE -- NEXUS. The issuance of an export certificate by a constructive possessor of carbonated beverage is not a business activity within this state sufficient to confer B&O nexus for a business that does not otherwise have B&O tax nexus in this state.
  20 WTD 111 00-113   CARBONATED BEVERAGE AND SYRUP TAX – CARBONATED BEVERAGE – LIQUID.Nonalcoholic, partially frozen carbonated beverages dispensed for immediate human consumption are carbonated beverages.
  34 WTD 443 (2015) 13-0050 10/30/2015 RCW 82.64.050(1); Rule 255(4) – WHOLESALER TO COLLECT CARBONATED BEVERAGE SYRUP TAX FROM BUYER.  The taxpayer is liable for the syrup tax for syrup sales made to the federal government regardless of whether it is obligated to collect from the federal government.
  34 WTD 443 (2015) 13-0050 10/30/2015 RCW 82.64.030(2); Rule 255(5) - CARBONATED BEVERAGE SYRUP TAX EXEMPTION FOR SYRUP TRANSFERRED OUTSIDE THE STATE FOR USE OUTSIDE THE STATE.  The Certificate of Tax Exempt Export Carbonated Beverage Syrup, or other certificate with substantially the same information required under RCW 82.64.030(2) and Rule 255(5), must contain the type and volume of the syrup of the taxpayer’s customers purchased in order for the taxpayer to claim the exemption.