Washington Administrative Code
2021 Archive

Chapter 314-19 WAC
Last Update: 6/4/14

BEER AND WINE TAX REPORTING AND PAYMENT REQUIREMENTS
PDF of Chapter Digest
WAC Sections
314-19-005What is the purpose of chapter 314-19 WAC?
314-19-010Definitions.
314-19-015What are the reporting and tax payment requirements?
314-19-020What if a licensee doesn't report or pay the taxes due, or reports or pays late?
314-19-025Are there any exceptions to the tax payments required in this chapter if the licensee primarily exports beer and/or wine?
314-19-030How can a licensee claim a credit or refund for tax-paid product?
314-19-035Reduced tax rate for beer.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
314-19-040Is there any exception to the additional tax imposed on fortified wine? [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, § 314-19-040, 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, § 314-19-040, filed 8/9/00, effective 9/9/00.] Repealed by WSR 12-24-091, filed 12/5/12, effective 1/5/13. Statutory Authority: RCW 66.08.030.