Washington Code 66.20.370 – Direct sale of wine to consumer — Wine shipper’s permit — Requirements
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Terms Used In Washington Code 66.20.370
- Board: means the liquor and cannabis board, constituted under this title. See Washington Code 66.04.010
- Liquor: includes the four varieties of liquor herein defined (alcohol, spirits, wine, and beer), and all fermented, spirituous, vinous, or malt liquor, or combinations thereof, and mixed liquor, a part of which is fermented, spirituous, vinous or malt liquor, or otherwise intoxicating; and every liquid or solid or semisolid or other substance, patented or not, containing alcohol, spirits, wine, or beer, and all drinks or drinkable liquids and all preparations or mixtures capable of human consumption, and any liquid, semisolid, solid, or other substance, which contains more than one percent of alcohol by weight shall be conclusively deemed to be intoxicating. See Washington Code 66.04.010
- Permit: means a permit for the purchase of liquor under this title. See Washington Code 66.04.010
- Wine: means any alcoholic beverage obtained by fermentation of fruits (grapes, berries, apples, et cetera) or other agricultural product containing sugar, to which any saccharine substances may have been added before, during or after fermentation, and containing not more than twenty-four percent of alcohol by volume, including sweet wines fortified with wine spirits, such as port, sherry, muscatel, and angelica, not exceeding twenty-four percent of alcohol by volume and not less than one-half of one percent of alcohol by volume. See Washington Code 66.04.010
- Winery: means a business conducted by any person for the manufacture of wine for sale, other than a domestic winery. See Washington Code 66.04.010
(a) Operate a winery located in the United States;
(b) Provide the board a copy of its valid license to manufacture wine issued by another state;
(c) Certify that it holds all state and federal licenses and permits necessary to operate a winery; and
(d) Register with the department of revenue under RCW 82.32.030.
(2) Holders of a winery certificate of approval under RCW 66.24.206(1)(a) are deemed to hold a wine shipper’s permit without further application or fee, if the holder meets all requirements for a wine shipper’s permit. A winery certificate of approval holder who wants to ship wine under its wine shipper’s permit privilege must notify the *liquor control board in a manner determined by the board before shipping any wine to a Washington consumer.
(3) Holders of a wine shipper’s permit must:
(a) Pay the tax under RCW 66.24.210 for sales of wine to Washington state residents; and
(b) Collect and remit to the department of revenue all applicable state and local sales and use taxes imposed by or under the authority of chapters 82.08, 82.12, and 82.14 RCW on all sales of wine delivered to buyers in this state, regardless of whether the permit holder has a physical presence in this state.
[ 2006 c 49 § 3.]
NOTES:
*Reviser’s note: The “state liquor control board” was renamed the “state liquor and cannabis board” by 2015 c 70 § 3.