82.08.145  <<  82.08.150 >>   82.08.155

RCW 82.08.150

Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.

(1) There is levied and collected a tax upon each retail sale of spirits in the original package at the rate of fifteen percent of the selling price.
(2) There is levied and collected a tax upon each sale of spirits in the original package at the rate of ten percent of the selling price on sales by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to restaurant spirits retailers.
(3) There is levied and collected an additional tax upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of one dollar and seventy-two cents per liter.
(4) An additional tax is imposed equal to fourteen percent multiplied by the taxes payable under subsections (1), (2), and (3) of this section.
(5) An additional tax is imposed upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of seven cents per liter. All revenues collected during any month from this additional tax must be deposited in the state general fund by the twenty-fifth day of the following month.
(6)(a) An additional tax is imposed upon retail sale of spirits in the original package at the rate of three and four-tenths percent of the selling price.
(b) An additional tax is imposed upon retail sale of spirits in the original package to a restaurant spirits retailer at the rate of two and three-tenths percent of the selling price.
(c) An additional tax is imposed upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of forty-one cents per liter.
(d) All revenues collected during any month from additional taxes under this subsection must be deposited in the state general fund by the twenty-fifth day of the following month.
(7)(a) An additional tax is imposed upon each retail sale of spirits in the original package at the rate of one dollar and thirty-three cents per liter.
(b) All revenues collected during any month from additional taxes under this subsection must be deposited by the twenty-fifth day of the following month into the general fund.
(8) The tax imposed in RCW 82.08.020 does not apply to sales of spirits in the original package.
(9) The taxes imposed in this section must be paid by the buyer to the seller, and each seller must collect from the buyer the full amount of the tax payable in respect to each taxable sale under this section. The taxes required by this section to be collected by the seller must be stated separately from the selling price, and for purposes of determining the tax due from the buyer to the seller, it is conclusively presumed that the selling price quoted in any price list does not include the taxes imposed by this section. Sellers must report and return all taxes imposed in this section in accordance with rules adopted by the department.
(10) As used in this section, the terms, "spirits" and "package" have the same meaning as provided in chapter 66.04 RCW.
NOTES:
FindingApplicationRulesEffective dateContingent effective date2012 c 2 (Initiative Measure No. 1183): See notes following RCW 66.24.620.
Effective date2009 c 479: See note following RCW 2.56.030.
Effective date2005 c 514: See note following RCW 83.100.230.
Part headings not lawSeverability2005 c 514: See notes following RCW 82.12.808.
Effective date2003 c 167: See note following RCW 66.24.244.
Report to legislature2003 c 167: See note following RCW 66.24.250.
Effective date1998 c 126: See note following RCW 66.20.010.
Effective date1997 c 321: See note following RCW 66.24.010.
Contingent partial referendum1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.
FindingIntentSeverability1994 sp.s. c 7: See notes following RCW 43.70.540.
FindingsIntent1993 c 492: See notes following RCW 43.20.050.
Short titleSeverabilitySavingsCaptions not lawReservation of legislative powerEffective dates1993 c 492: See RCW 43.72.910 through 43.72.915.
Effective dates1989 c 271: See note following RCW 66.28.200.
Severability1989 c 271: See note following RCW 9.94A.510.
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
SeverabilityEffective dates1982 1st ex.s. c 35: See notes following RCW 82.08.020.
SeverabilityEffective date1981 1st ex.s. c 5: See RCW 66.98.090 and 66.98.100.
Effective date1973 1st ex.s. c 204: "This 1973 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect the first day of July, 1973." [ 1973 1st ex.s. c 204 § 4.]
Effective datesSeverability1971 ex.s. c 299: See notes following RCW 82.04.050.
Effective date1969 ex.s. c 21: See note following RCW 66.04.010.