Glassware, accessories, etc.

Glassware, accessories, etc.

In addition to wine and food, wineries often sell tangible personal property such as:

  • Glassware.
  • Wine accessories (foil and bottle openers, wine charms).
  • Clothing.
  • Books, cards, posters.

You must collect retail sales tax on sales of tangible personal property to consumers who take delivery in Washington. Additionally, such sales must be reported under the Retailing classification of the B&O tax.


Sales of tangible personal property to customers who take delivery at a location outside of Washington are exempt from both Retailing B&O tax and retail sales tax. These sales should be included in the gross amounts reported and then deducted as Interstate and Foreign Sales.


WAC 458-20-193 Interstate sales of tangible personal property.