Wash. Admin. Code § 314-19-005
The purpose of this chapter is to outline the beer and wine tax reporting and payment requirements for the following liquor licensees and permit holders:
Type of liquor license | Laws that outline tax rates and requirements |
(a) Washington beer and/or wine distributor | RCW 66.24.210, 66.24.230, 66.24.290, 66.24.305 |
(b) Washington beer and/or wine importer | RCW 66.24.230 |
(c) Domestic brewery | RCW 66.24.270, 66.24.290, 66.24.305 |
(d) Domestic brewery/brand owner | RCW 66.24.270, 66.24.290, 66.24.305 |
(e) Microbrewery | RCW 66.24.270, 66.24.290, 66.24.305 |
(f) Domestic winery | RCW 66.24.210, 66.24.215, 66.24.230, 66.24.305 |
(g) Public house | RCW 66.24.290, 66.24.580 |
(h) Beer certificate of approval holder | RCW 66.24.270 |
(i) Wine certificate of approval holder | RCW 66.24.210, 66.24.206 |
(j) Authorized representative certificate of approval holder - U.S. produced beer | RCW 66.04.010, 66.24.261, 66.24.270 |
(k) Authorized representative certificate of approval holder - Foreign produced beer | RCW 66.04.010, 66.24.261, 66.24.270 |
(l) Authorized representative certificate of approval holder - U.S. produced wine | RCW 66.04.010, 66.24.203, 66.24.206 |
(m) Authorized representative certificate of approval holder - Foreign produced wine | RCW 66.04.010, 66.24.203, 66.24.206 |
(n) Retailer with an endorsement to receive direct shipments of beer and wine from breweries, microbreweries, or wineries | RCW 66.24.210, 66.24.290, 66.24.270 |
(o) Wine shipper permit holder | RCW 66.24.210 |
Wash. Admin. Code § 314-19-005
Statutory Authority: RCW 66.08.030. 12-24-091, § 314-19-005, filed 12/5/12, effective 1/5/13. Statutory Authority: RCW 66.08.030, 66.20.360 through [66.20].380,66.20.390 , 66.24.170, 66.24.206, 66.24.210, 66.24.240,66.24.244 , 66.24.270, 66.24.290, 66.28.170, 66.28.180, and42.56.270 . 07-02-076, § 314-19-005, filed 12/29/06, effective 1/29/07. Statutory Authority: RCW 66.08.030, 66.24.206, 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.215, and 66.24.580. 04-24-007, § 314-19-005, filed 11/19/04, effective 12/20/04. Statutory Authority: RCW 66.08.030, 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.270, 66.24.215, 66.24.580, 66.24.206. 00-17-065, § 314-19-005, filed 8/9/00, effective 9/9/00.