Enhanced food fish tax

What is the enhanced food fish tax (fish tax)?

This is a tax on the commercial possession of certain fish within the state. We measure the tax by the value of the fish when first landed. This tax also applies to byproducts and parts of seafood.

Who pays the tax?

The tax is paid by the first commercial possessor. This is usually the licensed dealer who bought the fish.

However, if the buyer is someone other than a Department of Fish and Wildlife licensed dealer, the commercial fisher is directly responsible for the tax.

How do I pay the tax?

You will pay the tax when you file your excise tax return. In My DOR, you will select the appropriate fish tax classifications on the Select Taxes page of the return. Then you enter the value(s) subject to tax on the Fish Taxes page. You may need to click the Add/Delete Tax Classifications button to add fish tax classifications to your return.

What rate do I pay?

What are the funds used for?

The majority of the fish taxes are distributed to the general fund. However, the following are deposited to the state fish, wildlife, and conservation account:

• Fish taxes from anadromous game fish.
• 1% of the taxes from Ocean waters, Columbia River, Willapa Bay, and Grays Harbor/Oregon, British Columbia, Southeast Alaska chinook, coho, and chum.

Are there any exemptions?

Yes. The following are exempt from the fish tax: 

• Tuna, mackerel, and jack fish.  
• Shellfish raised from eggs or larvae, and under the physical control of the grower until harvested or sold. 
• Enhanced food fish originating outside of Washington which enter Washington frozen or packaged for retail sale. 
• Transactions involving treaty food fish, regardless of where the transaction takes place.

You must keep documentation to support any exemption claimed. Examples of documentation to keep includes fish tickets, bills of lading, invoices, or other relevant substantiating documents. 

What credits are available?

There is a credit against the fish tax for taxes previously paid on the same enhanced food fish to any other legal taxing authority, including Indian tribes. To qualify for a credit, the owner of the enhanced food fish must have documentation showing they paid the tax in another jurisdiction.

Definitions

Anadromous game fish means steelhead trout and anadromous cutthroat trout and dolly Varden char.

Landed means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom.

More information

Other resources

Commercial Fishing Guide

ETA 3099 Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement

Forms & publications

Tax Reference Manual (pdf)

References

Chapter 82.27 RCW  Tax on enhanced food fish