Sweetened beverage tax—Exemptions
Seattle Mun. Code § 5.53.050
in effect5.53.050 - Sweetened beverage tax—Exemptions
A. A distributor may deduct from the amount of sweetened beverages used to calculate the tax owed under Section 5.53.030 all sweetened beverages that the Director has certified have been manufactured by a manufacturer with worldwide gross income of $2,000,000 per year or less. In order for a sweetened beverage to be eligible for the deduction under this subsection 5.53.050.A, the manufacturer must apply to the City for certification according to rules established by the Director.
B. The direct retail sale of sweetened beverages by a manufacturer to a consumer without the involvement of a third party to transport or distribute the beverages shall not constitute "distribution" and the tax under Section 5.53.030 shall not apply to sweetened beverages transferred in this manner.
C. If a person who is a member of a consolidated group, as defined by the Internal Revenue Code, pays the tax imposed by Section 5.53.030 on a distribution of sweetened beverages, then subsequent transfers of those sweetened beverages from that person to members of the consolidated group are not subject to the tax imposed by Section 5.53.030.
D. Persons that are exempt from taxation by Washington cities pursuant to federal or state statutes or regulations are exempt from the tax imposed by this Chapter 5.53.
(Ord. 125324, § 2, 2017.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.53SWBETA_5.53.050SWBETXEFetched: 11/1/2026