SALT Report 2860 – The Washington Department of Revenue issued a notice that discusses how spirits taxes apply to each type of spirits license. The 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.
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