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WAC 255 Carbonated beverage syrup tax.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
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
         
ETA:        
         
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
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Carbonated Beverages     11/17/2010 Carbonated Beverage Tax Repealed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.
         
OTHER: