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What is the enhanced food fish tax?

It is a tax on the first commercial possession of certain fish within the state. The tax is measured by the value of the fish when first landed.

How do I pay the tax?

Effective January 2004, the Enhanced Food Fish Excise Tax Return became an addendum to the Combined Excise Tax Return.

What rate do I pay?

Anadromous games fish; Chinook, coho and chum salmon or eggs .0562
Sea urchins and cucumbers .0225
Pink and sockeye salmon or eggs .0337
Shellfish; other food fish or eggs .0225
Oysters .0009

What are the funds used for?

The majority of the fish taxes are distributed to the general fund. Some, however, are deposited into a dedicated fund. For example, anadromous game fish taxes are deposited to the wildlife fund.

More information

Commercial Fishing Guide

Forms & publications

Tax Reference Manual (pdf)



Revised Code of Washington (RCW) 82.27

Excise Tax Advisory (ETA ) 3099