Carbonated Beverage tax Starts July 1st
The Senate Bill 6143, Sec. 1401-1406 imposes a "temporary" Carbonated Beverage tax of $.02 per 12oz on persons that sell carbonated beverage.
This is not a SALES TAX to be passed on to the consumer. This tax is being imposed on every person such as a bottler, distributor, wholesaler, or retailer that sells carbonated beverages in Washington State. This is IN ADDITION to the other taxes already imposed on a seller.
This "temporary" tax is in effect from July 1st, 2010 to June 30, 2013.
There are exemptions...
The Carbonated beverages were previously taxed. The invoice from your supplier has to declare that the tax was paid and the amount of tax that was paid.
It falls under the bottlers exemption. The bottlers invoice must include a statement that the carbonated beverages are not subject to the tax under the bottlers exemption and the distributors invoice to you carries the same statement. (The Bottlers exemption applies to the first $10 million of the bottlers sales.)
The Department of Revenue will presume that the tax has not been paid unless YOU have the documentation described above to verify the claim of exemption.
You must keep these documents for a minimum of 5 years.
