Daily Tax Report: State

Washington DOR Issues Information on Sales, Excise Taxability of Alcohol Sold for Sanitizing Purposes

April 8, 2020, 5:00 AM

The Washington Department of Revenue (DOR) April 7 issued information of excise and sales and use taxability of alcohol sold for sanitizing purposes to hospitals and first responders. The DOR provided that: 1) spirits sales tax and spirits liter tax don’t apply to alcohol not sold as a beverage; 2) manufacturers of distilleries are allowed the Multiple Activities Tax Credit for the applicable selling business and occupation (B&O) tax against the Manufacturing B&O tax when the alcohol is sold in Washington; 3) alcohol sold to hospitals, clinics, and first responders for sanitizing purposes is generally subject to retail sales tax,...

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