WA SB5024

Wineries selling their first 20,000 gallons of table wine or cider annually pay a reduced tax rate of $0.0528 per liter, exempting them from most other wine taxes under RCW 66.24.210

The Washington wine commission tax (one-fourth cent per liter) still applies to sales within the 20,000-gallon threshold

Tax revenue from the reduced-rate sales goes to the liquor revolving fund with allocation to Washington State University

Joint Legislative Audit and Review Committee must evaluate the tax preference by January 1, 2030 (initial) and January 1, 2035 (final), measuring small winery survival rates, growth beyond 20,000 gallons, and sales tax collection

Legislative intent is to support small wineries facing challenges from economic recessions, COVID-19, wildfire smoke, and weather impacts that have caused dozens of closures annually