RCW 82.19.020
Application to certain products.
To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories:
(1) Food for human or pet consumption.
(2) Groceries.
(3) Cigarettes and tobacco products.
(4) Soft drinks and carbonated waters.
(5) Beer and other malt beverages.
(6) Wine.
(7) Newspapers and magazines.
(8) Household paper and paper products.
(9) Glass containers.
(10) Metal containers.
(11) Plastic or fiber containers made of synthetic material.
(12) Cleaning agents and toiletries.
(13) Nondrug drugstore sundry products.
[ 1992 c 175 § 4; 1971 ex.s. c 307 § 13. Formerly RCW 70.93.130.]
Structure Revised Code of Washington
82.19.010 - Litter tax imposed—Report to the legislature—Time of collection.
82.19.020 - Application to certain products.
82.19.030 - Rule-making authority tax—Items subject to—Reporting and accounting.
82.19.040 - Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.