Washington Administrative Code
Title 314 - Liquor and Cannabis Board
Chapter 314-19 - Beer and wine tax reporting and payment requirements
Section 314-19-005 - What is the purpose of chapter 314-19 WAC?

Universal Citation: WA Admin Code 314-19-005
Current through Register Vol. 24-18, September 15, 2024

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

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.

Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.