The bill amends Washington state laws concerning alcoholic beverages by introducing new definitions for "qualified additive" and "ready-to-serve alcoholic beverage." The latter includes any alcoholic beverage with more than 0.5 percent alcohol by volume that contains a qualified additive, covering popular items like canned cocktails, hard seltzers, and spiked juices, while excluding traditional beer, wine, and spirits without such additives. This clarification aims to ensure that ready-to-serve alcoholic beverages are classified and taxed similarly to other alcoholic products.

In terms of taxation, the bill establishes a 15 percent tax on retail sales of spirits and ready-to-serve alcoholic beverages in their original packaging, along with a 10 percent tax on sales by distributors to restaurant retailers. It also introduces additional tax rates, including a specific charge of one dollar and seventy-two cents per liter for certain transactions and a fourteen percent tax based on total taxes payable under previous subsections. All revenues from these taxes are mandated to be deposited into the state general fund by the twenty-fifth day of the following month. The legislation further outlines the responsibilities of sellers in tax collection and reporting, while providing temporary exemptions for mini-bottles of spirits until July 1, 2023.

Statutes affected:
Original Bill: 66.04.010, 82.08.150