Washington HB 2079: Concerning use of industrial waste through industrial symbioses.

Bill Text

AN ACT Relating to increasing alcohol taxes; amending RCW 1
66.24.210, 66.24.290, and 82.02.030; providing an effective date; and 2
declaring an emergency.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 66.24.210 and 2023 c 470 s 1012 are each amended to 5
read as follows:6
(1) There is hereby imposed upon all wines except cider sold to 7
wine distributors within the state a tax at the rate of twenty and 8
one-fourth cents per liter. Any domestic winery or certificate of 9
approval holder acting as a distributor of its own production must 10
pay taxes imposed by this section. There is hereby imposed on all 11
cider sold to wine distributors within the state a tax at the rate of 12
three and fifty-nine one-hundredths cents per liter. However, wine 13
sold or shipped in bulk from one winery to another winery is not 14
subject to such tax.15
(a) The tax provided for in this section shall be collected by 16
direct payments based on wine purchased by wine distributors.17
(b) Except as provided in subsection (7) of this section, every 18
person purchasing wine under the provisions of this section must on 19
or before the twentieth day of each month report to the board all 20
purchases during the preceding calendar month in such manner and upon 21
H-2046.2
HOUSE BILL 2079
State of Washington 69th Legislature 2025 Regular Session
By Representatives Davis and Fitzgibbon
Read first time 04/16/25. Referred to Committee on Finance.
p. 1 HB 2079

such forms as may be prescribed by the board, and with such report 1
must pay the tax due from the purchases covered by such report unless 2
the same has previously been paid. Any such purchaser of wine whose 3
applicable tax payment is not postmarked by the twentieth day 4
following the month of purchase will be assessed a penalty at the 5
rate of two percent a month or fraction thereof. The board may 6
require that every such person shall execute to and file with the 7
board a bond to be approved by the board, in such amount as the board 8
may fix, securing the payment of the tax. If any such person fails to 9
pay the tax when due, the board may suspend or cancel the license 10
until all taxes are paid.11
(c) Any licensed retailer authorized to purchase wine from a 12
certificate of approval holder with a direct shipment endorsement or 13
a domestic winery must make monthly reports to the liquor and 14
cannabis board on wine purchased during the preceding calendar month 15
in the manner and upon such forms as may be prescribed by the board.16
(2) An additional tax is imposed equal to the rate specified in 17
RCW 82.02.030 multiplied by the tax payable under subsection (1) of 18
this section. All revenues collected during any month from this 19
additional tax must be transferred to the state general fund by the 20
twenty-fifth day of the following month.21
(3) An additional tax is imposed on wines subject to tax under 22
subsection (1) of this section, at the rate of one-fourth of one cent 23
per liter for wine sold after June 30, 1987. After June 30, 1996, 24
such additional tax does not apply to cider. An additional tax of 25
five one-hundredths of one cent per liter is imposed on cider sold 26
after June 30, 1996. All revenues collected under this subsection (3) 27
shall be disbursed quarterly to the Washington wine commission for 28
use in carrying out the purposes of chapter 15.88 RCW.29
(4) An additional tax is imposed on all wine subject to tax under 30
subsection (1) of this section. The additional tax is equal to 31
((twenty-three and forty-four one-hundredths cents)) $0.4688 per 32
liter on fortified wine as defined in RCW 66.04.010 when bottled or 33
packaged by the manufacturer, ((one cent)) $0.02 per liter on all 34
other wine except cider, and eighteen one-hundredths of one cent per 35
liter on cider. All revenues collected during any month from this 36
additional tax shall be deposited in the state general fund by the 37
twenty-fifth day of the following month.38
(5)(a) An additional tax is imposed on all cider subject to tax 39
under subsection (1) of this section. The additional tax is equal to 40
p. 2 HB 2079

two and four one-hundredths cents per liter of cider sold after June 1
30, 1996, and before July 1, 1997, and is equal to four and seven 2
one-hundredths cents per liter of cider sold after June 30, 1997.3
(b) An additional tax is imposed on all cider subject to tax 4
under subsection (1) of this section. The additional tax is equal to 5
$0.0563 per liter of cider.6
(c) All revenues collected from the additional ((tax)) taxes 7
imposed under this subsection (5) must be deposited in the state 8
general fund.9
(6) For the purposes of this section, "cider" means table wine 10
that contains not less than one-half of one percent of alcohol by 11
volume and not more than eight and one-half percent of alcohol by 12
volume and is made from the normal alcoholic fermentation of the 13
juice of sound, ripe apples or pears. "Cider" inclu