Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Wine industry

Washington is one of the top wine producing states in the nation. In addition to selling wine, many other business activities fall under the wine industry umbrella, including farming, horticultural services, manufacturing, wholesaling, and retail sales, to name a few.

The taxability of businesses in the wine industry is determined by the various activities they perform. This guide is intended to provide general information on tax obligations and tax reporting instructions. The information does not replace or substitute Washington rules (WAC) or laws (RCW), nor is it intended to be a statement of Department of Revenue policy.

This guide was created to help the wine industry easily understand Washington state taxes that apply to their business activities.

The information in this guide is current at the time of publication. Please remember that state laws change on a regular basis. This guide will not reflect changes that occur after publication. For more information or to get answers to specific questions, please contact the Department of Revenue.

Updated June 2021