Shepherd's whistle
They are also produced commercially. Simple whistles may cost less than 1 USD in bulk; expensive ones may be quite ornate. They are commonly made of plastic, aluminum, stainless steel, silver, brass, titanium, Corian, jade, buffalo horn and other materials.
Washington State Liquor and Cannabis Board
Under the state-run system, the shelf price included all taxes. Under the private system, as implemented by 1183, all spirits are to be taxed at 20.5% on the shelf price in addition to a flat spirits liter tax of $3.7708/liter. Many retailers no longer include these taxes in the shelf price, which has led to some sticker shock and confusion at the register. For instance, a 1.75l bottle of whiskey with a shelf price of $15.99 will have $3.28 in sales tax and $6.60 in liter taxes added at the register, bringing the total cost to $25.87.