Enhanced food fish tax
What is the enhanced food fish tax?
This is a tax on who first commercially possesses certain fish within the state. We measure that tax by the value of the fish when first landed. This tax also applies to byproducts and parts of seafood.
How do I pay the tax?
You need to report the fish tax on the Enhanced Food Fish Excise Tax addendum (worksheet) to the Combined Excise Tax Return.
Note: Beginning January 1, 2018, the law gives two different tax rates on chinook, coho, and chum salmon, and anadromous game fish, depending on where you caught the fish. The law does not affect other categories.
What rate do I pay?
| Species | Rate |
|---|---|
| Puget Sound anadromous games fish; chinook, coho and chum salmon | .0562 |
| Ocean waters, Columbia River, Willapa Bay, and Grays Harbor (including fish caught in Oregon, British Columbia, Southeast Alaska) anadromous game fish; chinook, coho and chum salmon | .0669 |
| Sea urchins and cucumbers | .0225 |
| Pink and sockeye salmon | .0337 |
| Shellfish; other food fish | .0225 |
| Oysters | .0009 |
What are the funds used for?
The majority of the fish taxes are distributed to the general fund. However, the fish taxes from anadromous game fish and 1% of Ocean waters, Columbia River, Willapa Bay, and Grays Harbor/Oregon, British Columbia, Southeast Alaska chinook, coho, and chum taxes are deposited to the state wildlife account.
What credits are available?
There is a credit against the tax imposed for taxes previously paid on the same enhanced food fish to any other legal taxing authority, including Indian tribes. (RCW 82.27.040) To qualify for a credit, the owner of the enhanced food fish must have documentation showing they paid the tax in another jurisdiction.