FINAL BILL REPORT

SB 5259

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

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Synopsis as Enacted

Brief Description: Concerning the tax payment and reporting requirements of small wineries.

Sponsors: Senators Kline, Honeyford, Kohl-Welles, Carrell and Schoesler.

Senate Committee on Labor, Commerce & Consumer Protection

Senate Committee on Ways & Means

House Committee on Ways & Means

Background: Wineries, wine distributors, importers, and holders of certificates of approval must submit a liter tax along with a wine tax report to the Liquor Control Board on a monthly basis. Revenue generated from the wine liter tax is distributed to the liquor revolving account, the General Fund, and to cities and counties. A portion of the liter tax revenue is also disbursed quarterly to the Washington Wine Commission and to Washington State University for wine and grape research.

Summary: Wineries and wine certificate of approval holders that have total taxable sales of wine in Washington of 6000 gallons or less during the calendar year preceding the tax due date must report on and pay taxes no more frequently than annually.

Votes on Final Passage:

Senate

44

0

House

97

0

Effective:

June 7, 2012