According to a news article by the Washington State Budget & Policy Center and echoed by blogs at the Seattle Times and the Everett Herald, 43% of the $801 million proposed in new revenue is temporary in nature.

The short-term fixes include:

– A B & O Tax surcharge to service-based industries that would increase the tax rate from 1.5% to 1.8% and expire June 30, 2013. This surcharge would generate an estimated $246 million in revenue per year.

– A $0.50 increase per gallon of beer, with an exemption for microbreweries generating less than 60,000 barrels of beer annually. The tax increase would expire June 30, 2010 as well and raise around $58 million per year.

– A new tax on soda of $0.02 per 12 ounces would expire on the same date and potentially raise $38 million per year.

The rest of the $801 million will be raised by permanent tax increases and business reforms, the largest of which would raise $155 million by clarifying and eliminating a State Supreme Court ruling that originally expanded a B&O tax exemption intended to apply only to businesses like Avon or Mary Kay that sell products solely through door-to-door sales.

Also proposed are sales tax expansions that would capture $64 million in revenue by creating a tax on bottled water and eliminating an exemption on candy and gum.