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Home / Find taxes & rates / Other taxes / Syrup tax Page Content Syrup tax

What is the syrup tax?

It is a tax on the wholesale or retail sale of syrup used in making carbonated beverages. Successive sales of previously taxed syrup are not subject to the tax.

How do I pay the tax?

The tax is collected by wholesalers when the syrup is sold. Retailers pay the tax directly to the Department if they did not pay the tax on their wholesale purchase. It is reported on the excise tax return.

What rate do I pay?

The fee is $1.00 per gallon.

What are the funds used for?

Funds are used by the violence reduction/drug enforcement account. (RCW 69.50.520).

 

 

Forms & publications

Special Notice - Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid (pdf)


Tax Reference Manual


References

Revised Code of Washington (RCW) 82.64

Washington Administrative Code (WAC) 458-20-255

 

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