Syrup Tax

The syrup tax is imposed on the wholesale or retail sale of syrups within this state. It is imposed in addition to all other doingbusiness/businesstypes. The tax is imposed on each gallon of product sold. Syrup is a concentrated liquid marketed by manufacturers to which the purchaser adds water and/or carbon dioxide, or, carbonated water to produce a carbonated beverage.

A wholesaler making a wholesale sale of syrup in this state must collect the tax from the buyer and report and pay it to the Department. A retailer making a retail sale of syrup purchased from a wholesaler who has not collected the tax must report and pay the tax directly to the Department.

The tax must be reported on a special line of the excise tax return designated "Syrup Tax."

Reference:
WAC 458-20-255; Special Notice (pdf)

Litter Tax

Litter tax is imposed on those industries whose products are reasonably related to the litter problem. The tax applies to manufacturers, wholesalers, and retailers of products falling into the following categories:

• Food for human or pet consumption
• Groceries
• Cigarettes and tobacco products
• Soft drinks and carbonated waters
• Beer and other malt beverages
• Wine
• Newspapers and magazines
• Household paper and paper products
• Glass containers
• Metal containers
• Plastic or fiber containers made of synthetic material
• Cleaning agents
• Non-drug drugstore sundry products

Personal Property Tax and Leasehold Excise Tax

Unless specifically exempt, all tangible personal property is subject to the personal property tax. Personal property tax rates are the same as for real property. Personal property includes machinery, equipment, furniture, and supplies of businesses. In general, the characteristic that distinguishes personal property from real property is mobility. Household goods, certain intangibles, and business inventories are specifically exempt from personal property tax. However, if used in a business activity, the tax applies.

Everyone who uses personal property in a business or has taxable personal property must complete a personal property affidavit by April 30 each year. The affidavit must list the taxable personal property located in the county as of noon on January 1. The affidavit must include the acquisition cost and year acquired for all taxable property. The assessor uses the affidavit to value personal property for doingbusiness/businesstypes due the following year.

County assessors and treasurers levy and collect the property tax. Every January, county assessors mail personal property affidavits to persons who have previously listed personal property. Businesses that do not receive an affidavit or that have questions regarding paying real and/or personal property doingbusiness/businesstypes should contact their local county treasurer's office.

Leasehold Excise Tax

Persons or businesses that lease or occupy publicly owned real or personal property are subject to leasehold excise tax. The tax applies in lieu of county property tax. Public property is property owned by the federal government, state of Washington, counties, school districts, and other municipal corporations.

The amount subject to tax is generally the amount of rent paid to the lessor. Certain expenses and improvements may also be included in the taxable amount.

Generally, the tax is collected by the public entity leasing property to private lessees. Lessees of federal property must report directly to the Department of Revenue.

Reference:
For more information regarding leasehold excise tax, contact Kathy Forsberg in the Department's Special Programs section at (360) 570-3265.

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