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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
         
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Carbonated Beverages     11/17/2010 Carbonated Beverage Tax Repealed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: