The bill mandates the Washington State Department of Revenue to conduct a comprehensive study on the state's alcohol taxation and fee system, focusing on taxes and fees that are determined by the sales price, sales volume, or alcohol content of products. The study will encompass various aspects, including the types of state taxes and fees applicable to spirits, beer, and wine, as well as historical and current tax rates, annual sales data, and revenue generated over the past 25 years. Additionally, the report will analyze alcohol sales and tax revenues in other states and countries, considering different taxation methods and sales regulations.

The final report is required to be submitted to the relevant legislative committees by December 31, 2025, and the liquor and cannabis board is tasked with assisting the Department of Revenue by providing necessary data. This new section of the law will expire on January 1, 2026.