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Sales of wine to consumers are subject to B&O tax under the Retailing classification and you must collect sales tax.
B&O and sales tax deduction
Retail sales of wine delivered to the buyer outside of Washington are exempt from B&O tax and sales tax. Income from such sales must be included in the gross amount you report on your tax return, but you may deduct the amounts that are delivered out-of-state under the Interstate and Foreign Sales deduction.
