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.