Washington – How Spirits Taxes Apply to Each Spirits License

SALT Report 2860 – The Washington Department of Revenue issued a notice that discusses how spirits taxes apply to each type of spirits license. ┬áThe list can be used to determine whether a licensee who purchases spirits in the original container is exempt from spirits tax or if they must pay spirits tax at the lower rate. The 2013 lower tax rate is:

  • Spirits sales tax: 13.7%
  • Spirits liter tax: 2.4408 per liter

The Department advises that licensees are required to obtain and keep appropriate documentation from each purchaser to verify that spirits taxes were collected appropriately.

For Further Information

Washington Department of Revenue – How Spirits Taxes Apply to Each Spirits License