WAC 255 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.64	Carbonated Beverage Tax

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
N/A	Carbonated beverage syrup tax. Effective 12/10/06.
N/A	Carbonated beverage syrup tax
458-20-255	Carbonated beverage and syrup tax.Updated 11/6/98.
458-20-255	Carbonated beverage syrup tax This rule explains the carbonated beverage syrup tax imposed by chapter 82.64 RCW. The syrup tax is an excise tax on the syrup, sold in this state, for use in making carbonated beverages. Syrup tax. Rule 255 has been revised to delete language in the introduction that has caused confusion now that beverage syrups are being sold to consumers for use in home soda machines. Examples have been added under the subsection “Taxation prohibited under the United States Constitution” that show if syrup tax is owed when sales involve Indian country.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Retailers of Fountain Drinks B&O Tax Credit for Syrup Tax Paid
N/A	Retailers Subject to Temporary Carbonated Beverage Tax
N/A	Bottlers and Distributors Subject to Temporary Carbonated Beverage Tax
N/A	Carbonated Beverage Tax Repealed
N/A	Taxability of Soft Drinks

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
20 WTD 111	CARBONATED BEVERAGE AND SYRUP TAX - “CARBONATED BEVERAGE “ LIQUID.Nonalcoholic, partially frozen carbonated beverages dispensed for immediate human consumption are carbonated beverages.
34 WTD 443 (2015)	RCW 82.64.050(1); Rule 255(4) - WHOLESALER TO COLLECT CARBONATED BEVERAGE SYRUP TAX FROM BUYER. The taxpayer is liable for the syrup tax for syrup sales made to the federal government regardless of whether it is obligated to collect from the federal government.
34 WTD 443 (2015)	RCW 82.64.030(2); Rule 255(5) - CARBONATED BEVERAGE SYRUP TAX EXEMPTION FOR SYRUP TRANSFERRED OUTSIDE THE STATE FOR USE OUTSIDE THE STATE. The Certificate of Tax Exempt Export Carbonated Beverage Syrup, or other certificate with substantially the same information required under RCW 82.64.030(2) and Rule 255(5), must contain the type and volume of the syrup of the taxpayer’s customers purchased in order for the taxpayer to claim the exemption.
9 WTD 21	CARBONATED BEVERAGE TAX -- TAX SEPARATELY STATED AT WHOLESALE -- TREATMENT AS RETAILER. Rule 255 requires that wholesale sellers of carbonated beverages and syrup separately state the amount of the carbonated beverage tax on invoices or receipts.Where a wholesaler/retailer makes sales of such beverage out of a warehouse, and no distinction is made between the receipts of wholesale and retail customers, the seller may be treated as a retailer of those beverages for the purpose of Rule 255, so long as certain conditions are met.
9 WTD 59	EXPORT CERTIFICATE -- NEXUS. The issuance of an export certificate by a constructive possessor of carbonated beverage is not a business activity within this state sufficient to confer B&O nexus for a business that does not otherwise have B&O tax nexus in this state.