Beer and wine excise is paid upstream by the distributor to the Liquor and Cannabis Board; at the store they carry regular sales tax and retailing B and O and count for the litter tax (RCW 66.24.290, RCW 66.24.210, RCW 82.08.0293, RCW 82.19.020).

Sal Beer and wine work differently. Their excise is paid upstream, by the distributor, to the Liquor and Cannabis Board. At the store, they carry regular sales tax and retailing B and O, and they count for the litter tax.