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RCW 82.19.020

Application to certain products.

Applied in 1 court decision — leading case 22 N.J. Tax 485 - Random House, Inc. v. Director, Division of Taxation (2005)

Most recently applied in 22 N.J. Tax 485 - Random House, Inc. v. Director, Division of Taxation (September 2005)

1992 c 175 s 4; 1971 ex.s. c 307 s 13

To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories:

(1) Food for human or pet consumption.

(2) Groceries.

(3) Cigarettes and tobacco products.

(4) Soft drinks and carbonated waters.

(5) Beer and other malt beverages.

(6) Wine.

(7) Newspapers and magazines.

(8) Household paper and paper products.

(9) Glass containers.

(10) Metal containers.

(11) Plastic or fiber containers made of synthetic material.

(12) Cleaning agents and toiletries.

(13) Nondrug drugstore sundry products.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.