Spirits
1 The business activities
A sale to a restaurant or bar with a spirits licence carries lower rates, thirteen point seven percent and about two forty-four a liter, and it's wholesaling B and O.
2 What's taxable
Washington taxes spirits in two parts: a spirits sales tax of twenty point five percent of the price, and a liter tax of about three dollars seventy-seven a liter. Regular sales tax, state and local, doesn't apply. At the store, they carry regular sales tax and retailing B and O, and they count for the litter tax.
3 The exemption proof it needs
The proof is the buyer's liquor licence, not a reseller permit, and the store keeps a copy.
4 The returns it files
The store collects both from the customer, states them apart from the price, and reports them on its monthly excise tax return to the Department of Revenue. Consumer sales and licensee sales land on their own spirits lines, each at its own rate.