According to Department of Ecology regulations, retail establishments may only provide reusable film plastic carryout bags or recycled content paper carryout bags to a customer at the point of sale. Retailers may also sell durable reusable bags made of materials other than film plastic.
Charges for carryout bags
Retail establishments must collect a pass-through charge from customers for each carryout bag they provide or sell that is one of the following:
- A compliant paper carryout bag with a capacity of one-eighth barrel (882 cubic inches) or greater.
- A reusable carryout bag made of film plastic.
Bag charges and effective dates
| Bag type | Effective dates | Customer charge | Is sales tax due? |
|---|---|---|---|
| Compliant paper carryout bags and reusable film plastic bags | Oct.1, 2021 – Dec. 31, 2025 | 8 cents per bag. | Yes |
| Reusable carryout bags made of film plastic | Beginning Jan. 1, 2026 | 12 cents per bag. | Yes |
| Compliant paper carryout bags | Beginning Jan. 1, 2026 | 8 cents per bag. | Yes |
| Reusable film plastic bags that are 4 mils thick or greater | Jan. 1, 2026 – Dec. 31, 2027 | Additional 4-cent penalty. | No |
Tax and reporting treatment
| Item | How it is reported and handled |
|---|---|
| Pass-through bag charge (8 cents or 12 cents) |
Report under the Retailing B&O tax and Retail Sales tax classifications. A Compliant Carryout Bag Charge deduction is available under the Retailing B&O classification. The retailer keeps the charge. |
| 4-cent penalty | The penalty is not considered income and may be excluded from amounts reported on the excise tax return. The penalty will be deposited in the Waste Reduction, Recycling, and Litter Control Account. |
Receipt requirements
The pass-through charge(s) and penalty must be separately stated on the receipt provided to the customer.
Is anyone exempt from this charge?
Yes. The charges may not be collected from anyone using a voucher or electronic benefits card issued for the following assistance programs:
- Women, Infants, and Children (WIC).
- Temporary Assistance for Needy Families (TANF).
- The federal Supplemental Nutrition Assistance Program (SNAP, also known as basic food).
- The Washington state Food Assistance Program (FAP).
Food banks and other food assistance programs are not required to collect this charge.
What if my local area already imposes a carryout bag charge?
This charge replaces any city, county, town, or municipal corporation carryout bag ordinance, unless the local ordinance was enacted prior to April 1, 2020, and the charge is 10 cents. In this limited situation, the local 10-cent charge will continue until Dec. 31, 2025. Beginning Jan. 1, 2026, the local charge is replaced by this state charge.
Definitions:
Carryout bag
Carryout bag means any bag that is provided by a retail establishment at home delivery, the check stand, cash register, point of sale, or other point of departure to a customer for use to transport or carry away purchases.
Carryout bags do not include bags used by consumers inside stores to:
- Package bulk items, such as fruit, vegetables, nuts, grains, or small hardware such as nails, bolts, or screws.
- Contain or wrap items where dampness or sanitation might be a problem, including but not limited to frozen food, meat, fish, flowers, potted plants, etc.
- Contain unwrapped prepared food or bakery goods.
- Contain prescription drugs.
- Protect a purchased item from damaging or contaminating other purchased items when placed in a compliant paper carryout bag or reusable carryout bag.
Additionally, carryout bags do not include:
- Newspaper bags, mailing pouches, or sealed envelopes.
- Door hanger bags.
- Laundry or dry cleaning bags.
- Bags sold in packages containing multiple bags for uses such as food storage, garbage, or pet waste.
Compliant paper carryout bag
Compliant paper carryout bag means a paper carryout bag provided by a retail establishment to a customer that meets all of the following requirements:
- Contains a minimum of 40% postconsumer recycled materials, a minimum of 40% non-wood renewable fiber, or a combination of postconsumer recycled materials and non-wood renewable fiber that totals at least 40%.
- Is capable of composting, consistent with the timeline and specifications of the entire American Society of Testing Materials D6868 and associated test methods that must be met, as it existed as of Jan. 1, 2020.
- Displays in print on the exterior of the paper bag the minimum percentage of postconsumer content, wheat straw fiber content, or both.
Non-wood renewable fiber
Non-wood renewable fiber means plant-based fiber derived from wheat straw grown in North America.
Retail establishment
Retail establishment means any person, corporation, partnership, business, facility, vendor, organization, or individual that sells or provides food, merchandise, goods, or materials directly to a customer including home delivery, temporary stores, or vendors at farmers markets, street fairs, and festivals.
Food banks and other food assistance programs are not considered retail establishments.
Reusable carryout bag
Reusable carryout bag means a carryout bag made of cloth or other durable material with handles that is specifically designed and manufactured for long-term multiple reuse and meets the following requirements:
- Has a minimum lifetime of one hundred twenty-five uses, which for purposes of this subsection means the capacity to carry a minimum of twenty-two pounds, one hundred twenty-five times over a distance of at least one hundred seventy-five feet.
- Is machine washable or made from a durable material that may be cleaned or disinfected.
- If made of film plastic:
- Is made from a minimum of 20% postconsumer recycled content until July 1, 2022, and thereafter must be made from a minimum of 40% postconsumer recycled content.
- Displays in print on the exterior of the plastic bag the minimum percentage of postconsumer recycled content, the mil thickness, and that the bag is reusable.
- Has a minimum thickness of no less than 2.25 mils until Dec. 31, 2027, and beginning Jan. 1, 2028, must have a minimum thickness of 4 mils.
Single-use plastic carryout bag
Single-use plastic carryout bag means any carryout bag that is made from plastic that is designed and suitable only to be used once and disposed.
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