Wine tours

Wine and culinary tours are considered day trips for sightseeing purposes, which are retail services. Charges for wine tours and any add-ons for beverages or food are subject to B&O tax under the Retailing classification, and you must collect sales tax.

Location of sale

The retail sales tax rate you charge is based on the location where the participants board the vehicle. You can find the appropriate sales tax rate and location code using our Tax Rate Lookup tool.

Purchases for resale

You may provide wineries with a reseller permit for wine tasting fees when you have included them in the amounts charged to your customers.


RCW 82.04.050 “Sale at retail,” “retail sale.”

WAC 458-20-183 Recreational services and activities.

ETA 3212.2019 Day Trips for Sightseeing purposes.

WAC 458-20-102 Reseller permits.