SB 6637-S - DIGEST

(DIGEST OF PROPOSED 1ST SUBSTITUTE)

     Declares that a "low alcohol beverage cooler" means a drink containing one-half of one percent or more of alcohol by volume, but not more than seven and one-half percent alcohol by volume, and consisting of spirits mixed with nonalcoholic beverages or flavoring or coloring materials; it may also contain water, fruit juices, fruit adjuncts, sugar, carbon dioxide, preservatives, or other similar products manufactured by fermenting fruit or fruit juices.

     Declares that low-alcohol beverage coolers as defined in RCW 66.24.010(20) shall be taxed at the rate of twenty and one-fourth cents per liter.

     Imposes an additional tax equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under this section.  All revenues collected during any month from this additional tax shall be transferred to the state general fund by the twenty-fifth day of the following month.