If you manufacture wine in Washington from other than fresh fruit you may qualify for the multiple activities tax credit (MATC). The MATC is a B&O tax credit that is available to certain manufacturers that file under more than one B&O classification on the sale of the same product. A credit is allowed so that B&O tax is paid only once.
To take the credit, you must complete the MATC under Credits when using e-file.
To the extent that your winery is exempt from the manufacturing B&O tax under RCW 82.04.4266 (1)(a), you are not required to complete a MATC form.
- Rural county B&O tax credit for new employees in manufacturing and research & development: See under “Manufacturing Tax Incentives.”
- Interstate/foreign sales B&O tax deduction: Amounts from wholesale or retail sales of wine delivered to the buyer outside of Washington that have been reported in the gross sales figure reported on the tax return may be deducted from the taxable amount reported for B&O tax as “Interstate and Foreign Sales.” The seller must maintain proper documentation to prove the product was delivered out-of-state. (See WAC 458-20-193(203) for documentation requirements.)