WA SB5511

Creates a new "low-proof beverage" category defined as beverages 16 ounces or less containing more than 0.5% but less than 7% alcohol by volume, excluding wine, malt beverages, and malt liquor

Imposes a $2.50 per gallon tax on the distribution and sale of low-proof beverages, payable by spirits distributors, distilleries, or craft distilleries depending on the sales channel

Exempts low-proof beverages from the 17% spirits retail license issuance fee and from spirits distributor license fees that apply to regular spirits sales

Excludes low-proof beverages from the definition of "spirits" for purposes of the retail sales taxes imposed under RCW 82.08.150, effectively removing them from spirits taxation rates of 15% retail and 10% wholesale

Amends RCW 66.04.010, 66.24.630, 66.24.055, and 82.08.150 to establish this new beverage classification and its distinct regulatory and tax treatment