Direct sale of wine to consumer — Wine shipper's permit — Requirements.
RCW 66.20.370
in effect(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.
(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.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=66.20&full=trueFetched: 6/29/2026