AUTHORITY OF COUNTIES AND CITIES TO IMPOSE LOCAL SALES TAX UPON CERTAIN SALES OF LIQUOR 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.