RCW 82.64.020

Tax imposed—Wholesale, retail—Revenue deposited in the general fund.

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)

2009 c 479 s 72; 1994 sp.s. c 7 s 906 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 s 2; 1989 c 271 s 506.

(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.

(2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsection (1) of this section.

(3) Moneys collected under this chapter shall be deposited in the state general fund.

(4) Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in 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.