However, certain retail sales are exempted from litter tax.
- Wine sales delivered by the seller to the buyer at a location outside of the state are not subject to litter tax, as they are interstate or foreign sales. WAC 458-20-193
- Sales of beverages (such as wine) solely for immediate consumption indoors at the seller's place of business or at a deck or patio at the seller's place of business, or indoors at an eating area that is contiguous to the seller's place of business are exempt from litter tax. RCW 82.19.050
Litter tax is assessed at a rate of .015 percent and is based on the selling price or, if no charge is made (such as wine donated to a charity) on the comparable retail selling price. The tax is reported on each Department of Revenue tax return.