Disaster relief

Revenue will work with businesses and property owners in Cowlitz, Grays Harbor, King, Lewis, Pierce, Walla Walla, Whatcom, and Whitman counties who have been impacted by the recent atmospheric river storm. Learn more about disaster relief.

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Banquet/meeting facilities

Wineries often rent out part of their facilities to others for banquets, parties, meetings, etc. In most cases, if you make a separate charge for the use of a banquet or meeting room, retail sales tax does not apply. Instead, this income is subject to B&O tax under the Service and Other Activities classification. However, banquet/meeting facilities provided by a lodging business (hotel, motel, etc.) are subject to sales tax.

If a single charge is made for both a banquet room and meals/drinks (the banquet facility charge is not separately stated), then the total charge is subject to Retailing B&O tax and you must collect retail sales tax.