RCW 66.20.370
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/wa/title-66/chapter-66-20/66-20-370·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)An applicant for a wine shipper's permit under RCW 66.20.365 must:
(a)Operate a winery located in the United States;
(b)Provide the board a copy of its valid license to manufacture wine issued by another state;
(c)Certify that it holds all state and federal licenses and permits necessary to operate a winery; and
(d)Register with the department of revenue under RCW 82.32.030 .
(2)Holders of a winery certificate of approval under RCW 66.24.206 (1)(a) are deemed to hold a wine shipper's permit without further application or fee, if the holder meets all requirements for a wine shipper's permit. A winery certificate of approval holder who wants to ship wine under its wine shipper's permit privilege must notify the *liquor control board in a manner determined by the board before shipping any wine to a Washington consumer.
(3)Holders of a wine shipper's permit must:
(a)Pay the tax under RCW 66.24.210 for sales of wine to Washington state residents; and
(b)Collect and remit to the department of revenue all applicable state and local sales and use taxes imposed by or under the authority of chapters 82.08 , 82.12, and 82.14 RCW on all sales of wine delivered to buyers in this state, regardless of whether the permit holder has a physical presence in this state.
[ 2006 c 49 s 3 .]
Notes:
*Reviser's note: The "state liquor control board" was renamed the "state liquor and cannabis board" by 2015 c 70 s 3 .