Washington – Consumers Must Pay Syrup Tax

SALT Report 2590 – The Washington Department of Revenue issued a notice advising consumers that syrup tax applies to sales of carbonated beverage syrups that are used to make beverages for their own consumption.

Washington law RCW 82.64.020 provides that:

  • A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to $1 per gallon. Fractional amounts shall be taxed proportionally, and
  • 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.

For Further Information

Washington Department of Revenue – Tax Topics