Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Find taxes & rates / Other taxes / Syrup tax
Print

Syrup tax

What is the syrup tax?

It is a tax on the wholesale or retail sale of syrup used in making carbonated beverages. Successive sales of previously taxed syrup are not subject to the tax.

How do I pay the tax?

The tax is collected by wholesalers when the syrup is sold. Retailers pay the tax directly to the Department if they did not pay the tax on their wholesale purchase. It is reported on the excise tax return.

What rate do I pay?

The fee is $1.00 per gallon.

What are the funds used for?

Funds are used by the violence reduction/drug enforcement account. (RCW 69.50.520).

More information

Forms & publications

Special Notice - Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid

Buyers' Certificate of Tax Exempt Export Carbonated Beverage Syrup (pdf)

Tax Reference Manual

References

RCW 82.64

WAC 458-20-255

More information

Forms & publications

Special Notice - Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid

Buyers' Certificate of Tax Exempt Export Carbonated Beverage Syrup (pdf)

Tax Reference Manual

References

RCW 82.64

WAC 458-20-255

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington