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  Find a law or rule Tax Research Index Research Index Files Mri230-255_files Tax Research Index
Tax Research Index
| WAC 255 |
Carbonated
beverage syrup tax. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-255 |
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09/24/1991 |
Carbonated beverage and syrup
tax.Updated 11/6/98. |
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11/09/2006 |
Carbonated beverage syrup tax.
Effective 12/10/06. |
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07/21/2008 |
Carbonated beverage syrup tax |
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| RCW: | 82.64 |
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Carbonated Beverage Tax |
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| ETA: |
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| INDUSTRY GUIDES: |
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NOTICES: |
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| Subject
Title Reference: |
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| Carbonated Beverages |
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11/17/2010 |
Carbonated Beverage Tax Repealed |
| Carbonated Beverages |
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06/11/2010 |
Retailers Subject to Temporary Carbonated Beverage Tax |
| Carbonated Beverages |
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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 |
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| DIRECTIVE: |
None |
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None |
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| WTD: |
9 WTD 21 |
89-543 |
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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. |
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9 WTD 59 |
90-10 |
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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. |
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20 WTD 111 |
00-113 |
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CARBONATED
BEVERAGE AND SYRUP TAX – CARBONATED BEVERAGE – LIQUID.Nonalcoholic, partially frozen carbonated
beverages dispensed for immediate human consumption are carbonated beverages. |
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