WA HB1384

Wineries selling less than 20,000 gallons of table wine or cider annually qualify for a reduced tax rate of $0.0528 per liter, instead of the standard $0.2025 per liter for wine or $0.0359 per liter for cider

Qualifying small wineries are exempt from additional state taxes on their first 20,000 gallons, except for the Washington Wine Commission tax of $0.0025 per liter

Tax revenues collected under the small winery exemption are deposited in the liquor revolving fund with allocations to Washington State University

Legislature's stated purpose is to promote development and job retention at small wineries facing challenges from limited economies of scale, the Great Recession, COVID-19, and climate change impacts

Joint Legislative Audit and Review Committee will evaluate success based on increases in Washington wineries, wine industry jobs, or wine excise taxes collected compared to fiscal year 2024