Tax and Fee Laws and Rules
Cannabis
RCW 69.50.535
- Cannabis excise taxes, reports, state and federal anti-trust laws.
RCW 69.50.565
- Unpaid trust fund taxes, liabilities and administrative hearings.
WAC 314-55-087
- Recordkeeping requirements for cannabis licensees.
WAC 314-55-089
- Tax and reporting requirements for cannabis licensees.
WAC 314-55-090
- Medical cannabis patient excise tax exemption.
WAC 314-55-092
- Failure to pay excise taxes and late payment of excise taxes.
Wine
RCW 66.24.210
- Tax rates
RCW 66.24.230
- Annual filing
WAC 314-19-015
- Tax reporting
WAC 314-55-020
- Penalties
WAC 314-19-030
- Tax credits and refunds
Beer
RCW 66.24.290
- Tax Reporting
WAC 314-19-015
- Tax Reporting
WAC 314-19-035
- Reduced tax rate for beer
WAC 314-19-020
- Penalties
WAC 314-19-030
- Tax credits and refunds
Spirits
WAC 314-02-109
- Retailer reporting requirements
WAC 314-23-021
- Distributor reporting requirements
WAC 314-23-022
- Distributor reporting requirements