Providing tax exemption for the first 20,000 gallons of wine sold by a winery in Washington.

 S-0198.1

SENATE BILL 5054

State of Washington

69th Legislature

2025 Regular Session

By Senators Warnick, Stanford, Boehnke, Chapman, Dozier, and Nobles

Prefiled 12/13/24. Read first time 01/13/25. Referred to Committee on Labor & Commerce.

AN ACT Relating to providing tax exemption for the first 20,000 gallons of wine sold by a winery in Washington; amending RCW 66.24.210 ; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 66.24.210 and 2023 c 470 s 1012 are each amended to read as follows:

(1) (( There )) Except as provided in (d) of this subsection, there is hereby imposed upon all wines except cider sold to wine distributors within the state a tax at the rate of twenty and one-fourth cents per liter. Any domestic winery or certificate of approval holder acting as a distributor of its own production must pay taxes imposed by this section. (( There )) Except as provided in (d) of this subsection, there is hereby imposed on all cider sold to wine distributors within the state a tax at the rate of three and fifty-nine one-hundredths cents per liter. However, wine sold or shipped in bulk from one winery to another winery is not subject to such tax.