PDFWAC 314-19-005

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.]