AGO Opinion Topics: LOCAL OPTION SALES AND USE TAXES

Under the provisions of chapter 94, Laws of 1973, counties and cities of this state are authorized to impose a local sales tax upon those sales of liquor (as defined in RCW 66.04.010 (16)) which are also subject to the 4.5% state sales tax imposed by chapter 82.08 RCW, notwithstanding the provisions of RCW 66.08.120.