Wine industry sales of goods and services
The final step in the wine making process is selling the wine product produced. Wine may be sold on a wholesale or retail basis. It may be delivered within the state or to a customer outside of Washington. Wineries may provide samples of their product for a fee or free of charge to potential customers, or may donate their product to various causes. Wineries are also increasingly involved in providing or participating in wine maker dinners, catered events, and other sales of prepared food, goods, or services in addition to wine.
This guide discusses your tax obligations for these and other retail and service activities. In addition, it explains the sales tax sourcing requirements that took effect July 1, 2008, as part of Washington’s adoption of destination-based sales tax sourcing.