Agricultural/farming activities

Grape growing represents the vast majority of farming within the wine industry. Some wineries grow their own grapes while others only purchase them.

Generally, farmers do not need a tax registration endorsement if they only make wholesale sales of agricultural products that they produce. However, other farming related activities may be subject to taxation and require a tax registration.

For a thorough discussion of the taxability of farming, horticultural activities, and the agricultural industry, please see the department’s Agriculture tax guide.

Note: Farmer does not include a person growing grapes or agricultural products exclusively for their own use in manufacturing (RCW 82.04.213).