Here's the new tax plan. It's still being tweaked, but this largely reflects what the Democrats are working on. The numbers are in millions of dollars.

As you can see, the business and occupation tax surcharge would raise the most money, about $246 million. It's an increase from 1.5 percent to 1.8 percent on the B&O tax paid by service business, with exemptions for hospitals and research and development.

However, the small business credit would be doubled. This means services would be able to gross up to $56,000 annually without owing any B&O taxes, and would get partial credit until their gross income exceeds $112,000.

The B&O tax is followed by proposal to deal with court ruling that lawmakers refer to as the DOT Foods case. The ruling broadened an existing tax exemption for out-of-state companies that sell their products through door-to-door sales representatives. The court decision extended the exemption to out-of-state companies selling products in retail stores, reducing tax collections. The Legislature is proposing to re-establish the tax on out-of-state companies. That's expected to bring in about $155 million.

Other taxes on beer, soda pop, candy, bottled water and tobacco products would bring in more than $260 million combined.

For beer drinkers, here's the Democrat's description of the beer tax:

Raise the beer tax paid on macrobrews (over 60,000 barrels consumed in Washington per year) by an additional $15.75 per barrel (50 cents per gallon, or 28.1 cents per six pack, or 4.7 cents per bottle or can.)

The 60,000 per barrel threshold would protect all Washington breweries from paying the new tax. Microbreweries would continue to pay the rate of $4.782 per barrel.

Revenue Raised: $57.2 million for the remainder of the fiscal year with a June 1 effective date.

Effective Dates: June 1, 2010 - June 30, 2011

And here's their description of the candy, gum and soda pop taxes:

Sales Tax on Candy and Gum/ and Manufacturing Credit

A sales tax would be imposed on candy and gum and B&O credits based on candy manufacturing jobs would be included.

Revenue Raised: $29 million for 2009-11

Manufacturing Credit
A credit equal to $1,000 for each full-time continuous candy manufacturing job maintained in Washington.

As long as the job is maintained for a year, the company can receive the credit.

The state Department of Revenue indicates that candy manufactures paid a total of $559,175 in B&O taxes in 2009.

Soda Pop Tax

Temporary soda pop tax of 2 cents for a 12 oz bottle or can. Effective July 1, 20 - June 30, 2013. Soda syrup would not be affected.

Bottlers under $10 million would be exempt. This would exempt a total of 8 bottlers, according to DOR.

Revenue Raised: $38.1 million for 2009-11

Effective Dates: July 1, 2010 - June 30, 2013

More later.