§ 66.20.370 — Direct sale of wine to consumer—Wine shipper's permit—Requirements.

Washington § 66.20.370

• Jurisdiction: Washington
• Title 66: ALCOHOLIC BEVERAGE CONTROL
• Ch. 66.20: LIQUOR PERMITS

Text

(1) An applicant for a wine shipper's permit under RCW 66.20.365 must:

(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.

*Reviser's note: The "state liquor control board" was renamed the "state liquor and cannabis board" by 2015 c 70 s 3 .

Legislative History

[2006 c 49 s 3.]