Imposes a tax on: (1) The first sale of prepackaged sugar-sweetened beverages made by a distributor in this state;

(2) Syrup or powder sold or offered for sale to a retailer for sale to a consumer;

(3) The first sale of prepackaged diet beverages made by a distributor in this state; and

(4) Diet syrup or diet powder sold or offered for sale to a retailer for sale to a consumer.

Requires the joint legislative audit and review committee to evaluate the impact of the sugar-sweetened beverage tax on the consumption of the beverages by residents.

Requires the department of health and the department of revenue to provide the committee with access to data necessary to conduct the evaluation.

Repeals chapter 82.64 RCW (syrup tax).