Syrup tax - Does it apply on sales to consumers?

Carbonated beverage syrup (syrup) is a thickened liquid added to carbonated water to produce a flavored carbonated drink. 

Examples of carbonated drinks made with syrup include, but are not limited to:

• Soft drinks.
• Sparkling water.
• Seltzers. 

Consumers who buy syrup to make their own carbonated drinks need to pay syrup tax. The syrup tax rate is $1.00 per gallon. For purchases of less than one gallon of syrup, the tax will be a proportional fraction of one dollar. Generally, the retailer collects syrup tax from the consumer.

References

RCW 82.64.020 - Tax imposed -Wholesale, retail. 

WAC 458-20-255 - Carbonated beverage syrup tax.