Carbonated beverage syrup exported

From the 2024 DOR Tax Exemption Study

Det. No. 13-0050, 34 WTD 443 (October 30, 2015) 443 Cite as Det. No. 13-0050, 34 WTD 443 (2015) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition For Correction of ) D E T E R M I N A T I O N Assessment of ) ) No. 13-0050 ) . . . ) Registration No. . . . ) [1] RCW 82.64.050(1); Rule 255(4) – WHOLESALER TO COLLECT CARBONATED BEVERAGE SYRUP TAX FROM BUYER. The taxpayer is liable for the syrup tax for syrup sales made to the federal government regardless of whether it is obligated to collect from the federal government. [2] RCW 82.64.030(2); Rule 255(5) - CARBONATED BEVERAGE SYRUP TAX EXEMPTION FOR SYRUP TRANSFERRED OUTSIDE THE STATE FOR USE OUTSIDE THE STATE. The Certificate of Tax Exempt Export Carbonated Beverage Syrup, or other certificate with substantially the same information required under RCW 82.64.030(2) and Rule 255(5), must contain the type and volume of the syrup of the taxpayer’s customers purchased in order for the taxpayer to claim the exemption. [3] RCW 82.04.080(1); RCW 82.04.4283; RCW 82.04.160; Rule 108(5) – BONA FIDE DISCOUNTS. When the taxpayer provides to its customer an amount off of the wholesale price of the p