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STATE SHIPPING LAWS: Washington

Open Permit

Last Updated: April 2, 2025

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Permit

DTC Permit
  • Required:Yes
  • Fee:$100
  • Expiration:1 yr from issue date

Sales Tax

  • Required:Yes
  • State: 6.50%
  • Local: Yes
  • Tax on Shipping: Yes

Excise Tax

  • Required: Yes
  • Table Wine: $.2292/liters
  • Fortified Wine: $.4536/liters

Volume Limit

Limits per Winery
  • Unlimited

Reporting

  • Required: Yes
  • Sales Tax: Filing frequency based on annual tax liability
  • Excise Tax: Monthly by the 20th (annual filing allowed under certain conditions)
  • Record Retention: At least 3 years

Product Requirements

Product Registration
  • Not Required
Product Restrictions
  • ONLY wines produced by the permittee may be sold and shipped to consumers

Additional Information

Effective July 1, 2006 wineries must have an approved permit and pay sales and excise tax. If a WA state winery has a Domestic Winery permit, nothing additional is required. If an out-of-state winery holds a Wine Certificate of Approval (COA), there is no fee and only an endorsement is required. Out-of-state wineries must have a COA. The fees for obtaining a COA to ship to consumers only are: $100 license fee + $50 business license application fee + $10 trade name fee.

  • A wine shipper’s permit holder, a winery certificate of approval holder, or domestic winery who advertises or offers wine for direct shipment to customers within this state must clearly and conspicuously display the permit or license number in its advertising.
  • Shipping container labeling must contain language that the package cannot be delivered to persons under 21 years of age or a person who appears intoxicated.

WSLCB Eliminates Online Tax Filing Fee

November 7, 2011

The Washington State Liquor Control Board (WSLCB) has announced that businesses will no longer be charged a convenience fee to use the Online Tax and Reporting Payment System. As of, October 26, 2011 wineries, breweries and Washington retailers will not be charged a $1.00 convenience fee to file monthly tax reports and make tax payments … Read More ⟶

View All Washington Alerts View All Compliance Alerts

Licensing Forms

  • Overview of Direct Shipping Laws
  • Winery to Consumer Required Forms
  • Business License Application (paper form) - Purpose of application is "other" direct shipping
  • Business License Application (online) - Purpose of application is "other" direct shipping
  • WSLCB Non-Retail Addendum (submit with Business License Application)
  • WSLCB Addendum- Wine Tax Payment Reports
  • Application for Added Endorsement

Reporting Forms

  • Winery COA and Shipper to Consumer Reporting Forms
  • Beer and Wine Tax Reporting Guide
  • Questions & Answers Regarding Annual Filing for Wineries
  • File & Pay Sales and Use Tax

Statutes & Advisories

  • Direct-To-Consumer Statute
  • Department of Revenue Industry Guide for Out-of-State Wineries -DTC Sales

CONTACT INFORMATION

Washington State
Liquor and Cannabis Board

1025 Union Avenue SE
Olympia, WA 98501
Phone: (360) 664-1600
Washington State Department of Revenue
PO Box 47476
Olympia, WA 98504-7476
Business Licensing: 360-705-6741
Tax Assistance: 360-705-6705
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