What is the purpose of chapter 314-19 WAC?
The purpose of this chapter is to outline the beer and wine tax reporting and payment requirements for the following liquor licensees and permit holders:
Type of liquor license | Laws that outline tax rates and requirements |
(a) Washington beer and/or wine distributor | |
(b) Washington beer and/or wine importer | |
(c) Domestic brewery | |
(d) Domestic brewery/brand owner | |
(e) Microbrewery | |
(f) Domestic winery | |
(g) Public house | |
(h) Beer certificate of approval holder | |
(i) Wine certificate of approval holder | |
(j) Authorized representative certificate of approval holder - U.S. produced beer | |
(k) Authorized representative certificate of approval holder - Foreign produced beer | |
(l) Authorized representative certificate of approval holder - U.S. produced wine | |
(m) Authorized representative certificate of approval holder - Foreign produced wine | |
(n) Retailer with an endorsement to receive direct shipments of beer and wine from breweries, microbreweries, or wineries | |
(o) Wine shipper permit holder | |
[Statutory Authority: RCW
66.08.030. WSR 12-24-091, § 314-19-005, filed 12/5/12, effective 1/5/13. Statutory Authority: RCW
66.08.030,
66.20.360 through [66.20].380,
66.20.390,
66.24.170,
66.24.206,
66.24.210,
66.24.240,
66.24.244,
66.24.270,
66.24.290,
66.28.170,
66.28.180, and
42.56.270. WSR 07-02-076, § 314-19-005, filed 12/29/06, effective 1/29/07. Statutory Authority: RCW
66.08.030,
66.24.206,
66.24.210,
66.24.230,
66.24.290,
66.24.305,
66.24.215, and
66.24.580. WSR 04-24-007, § 314-19-005, filed 11/19/04, effective 12/20/04. Statutory Authority: RCW
66.08.030,
66.24.210,
66.24.230,
66.24.290,
66.24.305,
66.24.270,
66.24.215,
66.24.580,
66.24.206. WSR 00-17-065, § 314-19-005, filed 8/9/00, effective 9/9/00.]