The Department of Revenue has issued the following Excise Tax Advisory:
ETA 2015.27 Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement. Chapter 301, Laws of 2002, amended chapter 77.65 RCW to create a direct retail endorsement to a commercial fishing license. The direct retail endorsement entitles the commercial fisher to sell retail-eligible species directly to consumers, restaurants, or other similar food service businesses, provided that the commercial fisher meets certain regulatory requirements. This document explains the method for determining the measure of tax for the enhanced food fish tax when the fish is sold pursuant to a direct retail endorsement.
A copy of this document is available via the internet at http://dor.wa.gov/content/rules_laws/eta/eta.htm or a request for copies may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.
Alan R. Lynn