RCW 82.64.010

Definitions.

Applied in 1 court decision — leading case 80 Wash. App. 930 - S. Martinelli & Co. v. WASH. STATE DEPT. OF REV. (1996)

Most recently applied in 80 Wash. App. 930 - S. Martinelli & Co. v. WASH. STATE DEPT. OF REV. (March 1996)

1994 sp.s. c 7 s 905 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 s 1; 1989 c 271 s 505.

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial means.

(2) "Previously taxed syrup" means syrup in respect to which a tax has been paid under this chapter.

(3) "Syrup" means a concentrated liquid which is added to carbonated water to produce a carbonated beverage.

(4) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.

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