Exemption
Carbonated beverage syrup exported
Soft Drinks Syrup Tax exemption · RCW 82.64.030(2) · enacted 1989
Details
- Citation
- RCW 82.64.030(2)
- Study reference
- E1760-1
- Tax type
- Soft Drinks Syrup Tax
- Preference type
- Exemption
- Category
- Tax base
- Year enacted
- 1989
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: M · FY 2026: M · FY 2027: M
- Taxpayer savings — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — state ($M)
- FY 2024: M · FY 2025: M · FY 2026: M · FY 2027: M
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.64.030(2) - Carbonated beverage syrup exported Description Soft drink syrup shipped out-of-state is exempt from syrup tax. Purpose Limits the soft drink syrup tax to soft drinks consumed in Washington. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Most taxpayers who use the syrup pay the tax; therefore, the revenue impacts are minimal. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Tax Base Year Enacted: 1989 Primary Beneficiaries: Carbonated beverage syrup exporters Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Expedited review completed in 2012 and 2022 2024 Tax Exemption Study Page 1069
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