Washington State House of Representatives Office of Program Research | BILL ANALYSIS |
Ways & Means Committee |
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. |
Brief Description: Concerning the tax payment and reporting requirements of small wineries.
Sponsors: Senators Kline, Honeyford, Kohl-Welles, Carrell and Schoesler.
Brief Summary of Bill |
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Hearing Date: 2/15/12
Staff: Jeff Olsen (786-7175).
Background:
The Liquor Control Board (LCB) administers the wine tax on wine sold in Washington. The wine tax rates are $.2292 per liter for table wines, $.4536 per liter for fortified wines, and $.0814 per liter for cider. 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.
Wineries, wine distributors, importers, and holders of certificates of approval must submit a liter tax along with a wine tax report to the LCB on a monthly basis.
Summary of Bill:
Wineries, wine distributors, importers, and holders of certificates of approval that have total taxable sales of wine in Washington of 6,000 gallons or less during the calendar year preceding the tax due date are not required to pay taxes more often than annually.
Appropriation: None.
Fiscal Note: Available.
Effective Date: The bill takes effect 90 days after adjournment of the session in which the bill is passed.