- "The Lars family. According to the records, they've…never paid their water tax. How did we let that happen?"
"We'll make up for it right now. Take every last drop."
- ―Two of Jabba's enforcers, while approaching the Lars moisture farm
A water tax was a form of taxation imposed on the moisture farmers on Tatooine, a desert world in the Outer Rim Territories, by the crime lord Jabba the Hutt. Jabba's enforcers collected water from the farmers, sometimes by force, on behalf of their master. According to rumors, Jabba used the water to be constantly bathed, but those rumors were false; according to Jedi Master Obi-Wan Kenobi, Jabba never bathed.
Jabba was eventually killed by Princess Leia Organa. However, in a vision of an alternate life granted to an elderly Jedi Master Luke Skywalker through the Force, Jabba remained alive. In this life, Skywalker had never left Tatooine and had instead married his childhood friend Camie Marstrap. Jabba continued to charge his water tax and the two were careful to always pay it, so as to not be in debt to the dangerous gangster.
- Star Wars 7 (First appearance)
- Join the Resistance: Escape from Vodran (Mentioned only)
- Join the Resistance: Books 1-3 (Mentioned only)
- Star Wars: The Last Jedi: Expanded Edition (Mentioned only)
- Star Wars: The Last Jedi: Expanded Edition audiobook (Mentioned only)
- Star Wars: Build Your Own R2-D2 7 (Droid Directory: LOM-series Protocol Droids)
- Star Wars Helmet Collection 34 (Databank A-Z: Davish Krail–Kuat Drive Yards)