<p>State-sanctioned liquor sales are exempt from the Seattle business license tax. "Liquor" is defined by the State of Washington in <a href="https://app.leg.wa.gov/RCW/default.aspx?cite=66.04.010" target="_blank" rel="noopener">RCW 66.04.010</a>. Liquor does not include confections or food products that contain one percent or less of alcohol by weight.</p>