Permit Required: If a WA state winery has a Domestic Winery permit, nothing additional is required. If an out-of-state winery holds a Wine Certificate of Approval, only a no-fee endorsement is required. If an out-of-state winery does not hold a COA, a Wine Shipper Permit (for shipping to consumers only). Fee: $100 license fee + $15 application fee + $5 trade name fee.
Permit Application for wineries who have never shipped before:
* Master Application is to obtain the license. Fill in “Wine Shipper to Consumer” in the “other” field. http://www.dol.wa.gov/forms/700028fillable.pdf* Also, fill out the non-retail WSLCB Addendum: http://www.liq.wa.gov/publications/Liq14952AddendumNonretail.pdf
* and the WSLCB Addendum: http://www.liq.wa.gov/publications/Liq30050.pdf
* Registration with the WA Department of Revenue (DOR) occurs when you file the Master Appllication.
Application for wineries who have already obtained a Certificate of Approval:
* COA “no fee” endorsement: http://www.liq.wa.gov/publications/Liq75650-AddedEndorsement.pdf
* In addition to the WSLCB Addendum: http://www.liq.wa.gov/publications/Liq30050.pdf
Liter Tax Required: Due monthly, on the 20th of the following month. You must submit a report even if no sales have been made during the period.
* $0.2292/L for wine 14%ABV or under
* $0.4536/L for wine over 14%ABV
* Reporting /Liter tax form: http://www.liq.wa.gov/publications/Liq870.pdf
Sales or Use Tax Required: 6.5% Statewide + .015% litter tax + local taxes (ranging from .5% – 2.4%) = tax required. Freight is included as a taxable item. Reporting periods are monthly, quarterly or annually, as determined by the DOR. You must submit a report even if no sales have been made during the period.
* “Combined Excise Tax Return” (Sales or Use Tax): http://dor.wa.gov/Docs/forms/ExcsTx/ComExcsTxRtrn/CETR_06_Q2.pdf
* Addendum for multiple localities: http://dor.wa.gov/Docs/forms/ExcsTx/LocSalUseTx/LocalCityCntySlsUseTxSpplmnt_E-Blank.pdf
* Whether sales or use tax is payable, depends on “nexus.” http://dor.wa.gov/Docs/Pubs/SpecialNotices/2006/sn_06_DirectWineSales.pdf
* Tax Registration: Tax forms will be sent after license approval
Direct Shipping Label Required: containing language that asserts the package cannot be delivered to persons less than 21 years of age or a person who appears intoxicated.
Be sure to use a carrier who follows these guidelines: Must obtain the signature of the person who receives the wine upon delivery. Carrier cannot deliver to a person over 21 or an intoxicated person.
Volume Limit Requirements: None!
Late Update: To view reporting forms for other types of licensees in Washington, please click here.