WAC 314-19-005. What is the purpose of chapter 314-19 WAC?

The purpose of this chapter is to outline the beer and wine tax reporting and payment requirements for the following liquor licensees and permit holders: Type of liquor license Laws that outline tax rates and requirements (a) Washington beer and/or wine distributor RCW 66.24.210 , 66.24.230 , 66.24.290 , 66.24.305 (b) Washington beer and/or wine importer RCW 66.24.230 (c) Domestic brewery RCW 66.24.270 , 66.24.290 , 66.24.305 (d) Domestic brewery/brand owner RCW 66.24.270 , 66.24.290 , 66.24.305 (e) Microbrewery RCW 66.24.270 , 66.24.290 , 66.24.305 (f) Domestic winery RCW 66.24.210 , 66.24.215 , 66.24.230 , 66.24.305 (g) Public house RCW 66.24.290 , 66.24.580 (h) Beer certificate of approval holder RCW 66.24.270 (i) Wine certificate of approval holder RCW 66.24.210 , 66.24.206 (j) Authorized representative certificate of approval holder - U.S. produced beer RCW 66.04.010 , 66.24.261 , 66.24.270 (k) Authorized representative certificate of approval holder - Foreign produced beer RCW 66.04.010 , 66.24.261 , 66.24.270 (l) Authorized representative certificate of approval holder - U.S. produced wine RCW 66.04.010 , 66.24.203 , 66.24.206 (m) Authorized representative certificate of approval holder - Foreign produced wine RCW 66.04.010 , 66.24.203 , 66.24.206 (n) Retailer with an endorsement to receive direct shipments of beer and wine from breweries, microbreweries, or wineries RCW 66.24.210 , 66.24.290 , 66.24.270 (o) Wine shipper permit holder RCW 66.24.210 Type of liquor license Laws that outline tax rates and requirements (a) Washington beer and/or wine distributor RCW 66.24.210 , 66.24.230 , 66.24.290 , 66.24.305 (b) Washington beer and/or wine importer RCW 66.24.230 (c) Domestic brewery RCW 66.24.270 , 66.24.290 , 66.24.305 (d) Domestic brewery/brand owner RCW 66.24.270 , 66.24.290 , 66.24.305 (e) Microbrewery RCW 66.24.270 , 66.24.290 , 66.24.305 (f) Domestic winery RCW 66.24.210 , 66.24.215 , 66.24.230 , 66.24.305 (g) Public house RCW 66.24.290 , 66.24.580 (h) Beer certificate of approval holder RCW 66.24.270 (i) Wine certificate of approval holder RCW 66.24.210 , 66.24.206 (j) Authorized representative certificate of approval holder - U.S. produced beer RCW 66.04.010 , 66.24.261 , 66.24.270 (k) Authorized representative certificate of approval holder - Foreign produced beer RCW 66.04.010 , 66.24.261 , 66.24.270 (l) Authorized representative certificate of approval holder - U.S. produced wine RCW 66.04.010 , 66.24.203 , 66.24.206 (m) Authorized representative certificate of approval holder - Foreign produced wine RCW 66.04.010 , 66.24.203 , 66.24.206 (n) Retailer with an endorsement to receive direct shipments of beer and wine from breweries, microbreweries, or wineries RCW 66.24.210 , 66.24.290 , 66.24.270 (o) Wine shipper permit holder RCW 66.24.210