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Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

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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).