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SB5368 • 2026
Studying taxes and fees related to alcohol.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Alcohol taxes and fees study
These notes stay tied to the official amendment files and metadata from the legislature.
0 • Finance
Plain English: 5368-S.E AMH FIN H2121.1 ESSB 5368 - H COMM AMD By Committee on Finance NOT CONSIDERED 04/27/2025 Strike everything after the enacting clause and insert the 1 following: 2 "NEW SECTION.
197 • Saldaña
Plain English: 5368-S AMS SALD S2282.1 SSB 5368 - S AMD 197 By Senator Saldaña ADOPTED 03/11/2025 Strike everything after the enacting clause and insert the 1 following: 2 "NEW SECTION.
1st substitute bill substituted.
Alcohol taxes and fees study
AN ACT Relating to studying taxes and fees related to alcohol; 1 creating a new section; and providing an expiration date.2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3 NEW SECTION. Sec. 1. (1) The department of revenue must conduct 4 a study regarding Washington state's current system of alcohol 5 taxation and fees and produce a final report as described in this 6 section. The report is specific to taxes and fees where the amount of 7 the tax or fee is based on the sales price, sales volume, or alcohol 8 content of the alcohol product.9 (2) The final report must include the following information:10 (a) The specific types of state taxes and fees applicable to 11 spirits, beer, and wine, by product category, and including general 12 taxes such as sales and business and occupation taxes;13 (b) Current and historical tax and fee rates by tax or fee type;14 (c) Annual sales in the state of spirits, wine, and beer in total 15 and per capita over the past 25 years; 16 (d) Annual spirits, wine, and beer tax and fee revenues generated 17 in the state over the past 25 years in total and by tax or fee type;18 (e) Annual spirits, wine, and beer tax and fee revenues per 19 capita generated in the state over the past 25 years in total and by 20 tax or fee type; 21 S-0644.1 SENATE BILL 5368 State of Washington 69th Legislature 2025 Regular Session By Senator Chapman p. 1 SB 5368 (f) To the extent practicable, an analysis of total and per 1 capita spirits sales and related tax and fee revenues in other 2 states, differentiated by whether the sale of off-premises spirits is 3 controlled by the state or allowed by licensed private entities;4 (g) To the extent practicable, an analysis of total and per 5 capita spirits sales and related tax and fee revenues in other states 6 and countries differentiated by whether spirits taxation is based on 7 volume, price, or alcohol content; and 8 (h) To the extent practicable, an analysis of total and per 9 capita spirits, beer, and wine sales and tax and fee revenues in this 10 state and other states by each applicable unit of measurement of 11 alcohol content and volume, differentiated by product category.12 (3) The department must submit a final report to the relevant 13 committees of the legislature by December 31, 2025.14 (4) The liquor and cannabis board must cooperate with the 15 department of revenue to provide data relevant to this study.16 (5) This section expires January 1, 2026. 17 --- END --- p. 2 SB 5368