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Home / Education / Industry guides / Wine industry
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Wine industry

Washington’s multifaceted wine industry - the second largest wine-producer in the nation – includes nearly 500 licensed wineries and over 350 grape growers. In addition to selling wine, many other business activities fall under the wine industry umbrella, including farming, horticultural services, manufacturing, wholesaling, and retail sales, to name a few.   

The taxability of businesses in the wine industry is determined by the various activities they perform. This guide is intended to provide general information regarding tax obligations and tax reporting instructions. The information does not replace or substitute Washington rules (WAC) or laws (RCW), nor is it intended to be a statement of Department of Revenue policy.

This guide was created to help persons working in the wine industry to easily understand Washington State taxes that apply to their business activities.

The information in this guide is current at the time of publication. Please remember that state laws change on a regular basis. This guide will not reflect changes that occur after publication. For more information or to get answers to specific questions, please contact the Department of Revenue.

Updated March 2020


 

Resources

  • Taxpayer rights and responsibilities
  • Terms relevant to this guide
  • State tax overview
Agricultural/farming activities - Part 1
  • Agricultural/farming activities - Part 1
    • Wine industry farming activities
    • Wholesale sales of agricultural products
    • Retail sales of agricultural products
    • Providing horticultural services/custom farming services
    • B&O exemption for certain farming activities
    • Litter tax
    • Hauling products
    • Purchases of goods by farmers subject to sales or use tax
    • Purchases of goods by farmers exempt from sales or use tax
    • Agricultural employee housing
    • Agricultural employee housing, continued
    • Fuel used by farmers to produce agricultural products
    • Replacement parts and repair service for farm machinery and equipment
  • Manufacturing activities - Part 2
    • Definitions
    • Taxability of manufacturing and related activities by wineries
    • Common B&O tax credits and deductions
    • Litter tax
    • Purchases of goods by manufacturers subject to sales or use tax
    • Manufacturer's sales and use tax exemption for machinery and equipment (M&E)
    • Manufacturer's sales and use tax exemption for machinery and equipment (M&E), continued...
    • Manufacturer's sales and use tax exemption for machinery and equipment (M&E), continued...
    • Rural county B&O tax credit for new employees
    • High unemployment county sales and use tax deferral program
  • Sales of goods and services - Part 3
    • Wine industry sales of goods and services
    • Sales of goods and services by wineries: B&O tax
    • Sales of goods and services by wineries: Retail sales tax
    • Sales of goods and services by wineries: Retail sales tax, continued...
    • Wineries: Common sales tax exemptions
    • Sales of goods and services: Common sales tax exemptions, continued...
    • Sales of goods and services: Paying retail sales tax on business purchases
    • Sales of goods and services: Paying use tax on business purchases
    • Sales of goods and services: Paying litter tax on business purchases
    • Wine used in wine tastings/wine samples
    • Consignment sales
    • Donations to charities/nonprofits
    • Retail sales of prepared food
    • Out-of-state wineries: Direct sales to Washington consumers
    • Wine sales to employees by wine distributors
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