Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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  5. Syrup Tax - Does It Apply On Sales To Consumers?

Syrup tax - Does it apply on sales to consumers?

Carbonated beverage syrup (syrup) is a thickened liquid added to carbonated water to produce a flavored carbonated drink. 

Examples of carbonated drinks made with syrup include, but are not limited to:

  • Soft drinks.
  • Sparkling water.
  • Seltzers. 

Consumers who buy syrup to make their own carbonated drinks need to pay syrup tax. The syrup tax rate is $1.00 per gallon. For purchases of less than one gallon of syrup, the tax will be a proportional fraction of one dollar. Generally, the retailer collects syrup tax from the consumer.

References

RCW 82.64.020 - Tax imposed -Wholesale, retail. 

WAC 458-20-255 - Carbonated beverage syrup tax.