Washington Revised Code Title 82. Excise Taxes § 82.84.030. Definitions

(1) “Alcoholic beverages” has the same meaning as provided in RCW 82.08.0293.

(2) “Groceries” means any raw or processed food or beverage, or any ingredient thereof, intended for human consumption except alcoholic beverages, cannabis products, and tobacco. “Groceries” includes, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, nonalcoholic beverages, kombucha with less than 0.5% alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed.

(3) “Local governmental entity” has the same meaning as provided in RCW 4.96.010.

(4) “Cannabis products” has the same meaning as provided in RCW 69.50.101.

(5) “Tax, fee, or other assessment on groceries” includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, distribution, sale, possession, ownership, transfer, transportation, container, use, or consumption thereof.

(6) “Tobacco” has the same meaning as provided in RCW 82.08.0293.