Wine sales to employees by wine distributors

Wine distributors may sell their unopened products directly to their employees. Sales directly to employees must meet all of the following requirements:

  • The product must be in such condition that it cannot reasonably be sold in the normal course of business. An example is damage to the product label on individual bottles.
  • The wines cannot be sold for less than the licensee’s cost of acquiring the wine.
  • The distributor must collect and submit retail sales tax on all sales delivered to employees (buyers) in Washington. (These sales are also subject to Retailing B&O tax.)
  • The employee must be at least 21 years old and must have been employed by the distributor for at least 90 days.


RCW 66.28.180 Sales of wine and spirits to the employees of licensed wine and spirits distributors.