WAC 100-03

WAC
Document Reference Description Date of Issue Status
458-20-10003

Brief adjudicative proceedings for matters related to suspension, non-renewal, and non-issuance of licenses to sell spirits Chapter 39, Laws of 2012, (HB 2758) changed the Department of Revenue's (Department) ability to collect spirits taxes imposed under RCW 82.08.150 by authorizing it to request that the Washington State Liquor and Cannabis Board suspend, not renew, or not issue licenses to sell spirits in Washington for delinquency in reporting or remitting spirits taxes after Department notice to a taxpayer.

WTD
Document Reference Description Date of Issue Status
34 WTD 553 (2015)

RCW 82.08.150(10); RCW 66.04.010(41): SPIRITS SALES TAX – ALCOHOL CONTENT. Beverages are not excluded from spirits sales tax on grounds that the beverages have less than 37% alcohol.