| Do Not Have to Pay Tax and Markup | Must Pay Tax and Markup |
Bringing from inside the U.S. | 2 liters of spirits or wine or 288 ounces of beer, no more than once per calendar month. | An amount above 2 liters of spirits or wine or 288 ounces of beer during one calendar month. |
Bringing from outside the U.S. | The amount that has been declared and permitted to enter the United States duty free under federal law. | An amount in excess of that permitted by federal law. |
Individuals moving into the state or receiving alcoholic beverages through inheritance or estate settlements will be allowed a one-time exemption from payment of tax and markup.
[Statutory Authority: RCW
66.08.030 and
66.12.120. WSR 99-10-066, § 314-68-030, filed 5/4/99, effective 6/4/99; Order 40, § 314-68-030, Rule 136, filed 8/21/75.]