Washington State’s New Carbonated Beverage Tax

In the 2010 legislative session, the Washington State legislature enacted a number of new taxes. One of them was a Carbonated Beverage Tax. This tax is imposed on the sale of carbonated beverages at wholesale or retail in this state. The tax does not apply to successive sales of previously taxed beverages. The tax rate is $0.02 per 12 ounces of carbonated beverages. The tax went into effect on July 1st of this year and will expire on June 30, 2013.

If you have questions about the tax, you can call me. You may also find answers to your questions at one of the sites listed below.

There is a $10 million exemption from the tax for “bottlers.” But bottlers do not include persons who contract with processors for hire for the bottling activity; bottlers are persons who actually bottle, can, or otherwise package carbonated beverages in contains.

About Joe Wallin

Joe Wallin focuses on emerging, high growth, and startup companies. Joe frequently represents companies in angel and venture financings, mergers and acquisitions, and other significant business transactions. Joe also represents investors in U.S. businesses, and provides general counsel services for companies from startup to post-public.
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