Generally, litter tax is due when you manufacture, or make wholesale and/or retail sales, of wine. (See chapter 82.19 RCW and WAC 458-20-243.) However, if the wine is transported to the purchaser outside of Washington litter tax does not apply to the sale.
Litter tax is assessed at a rate of .015 percent and is based on the selling price or, if no charge is made (such as wine used in a tasting room or donated to a charity) on the comparable retail selling price. The tax is reported on each Department of Revenue tax return.