Multiple Agency Fiscal Note Summary — 5013 SB, Wine/alcohol tax exemption (Revised)
Summary
A Multiple Agency Fiscal Note Summary for 5013 SB, titled Wine/alcohol tax exemption, marked Revised, with the Individual State Agency Fiscal Note of the Joint Legislative Audit and Review Committee for the same bill. That agency note estimates operating expenditures of 20,000 for 2023-25, 57,500 for 2025-27 and 24,300 for 2027-29. Its narrative says the bill creates a new tax preference exempting the first 20,000 gallons of winery sales in a calendar year from the wine liquor tax, and that the committee must conduct an initial review by January 1, 2028 and a final evaluation by January 1, 2033.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
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“Multiple Agency Fiscal Note Summary — 5013 SB, Wine/alcohol tax exemption (Revised).”
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Multiple Agency Fiscal Note Summary
Bill Number: 5013 SB Title: Wine/alcohol tax exemption
Estimated Cash Receipts
Agency Name 2023-25 2025-27 2027-29
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Liquor and Cannabis (1,230,386) (1,230,386) (8,627,322) (1,230,386) (1,230,386) (8,627,322) (1,230,386) (1,230,386) (8,627,322)
Board
Total $ (1,230,386) (1,230,386) (8,627,322) (1,230,386) (1,230,386) (8,627,322) (1,230,386) (1,230,386) (8,627,322)
Estimated Operating Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Joint Legislative .1 0 0 20,000 .2 0 0 57,500 .1 0 0 24,300
Audit and Review
Committee
Department of .0 0 0 0 .0 0 0 0 .0 0 0 0
Revenue
Liquor and .0 0 0 372,000 .0 0 0 0 .0 0 0 0
Cannabis Board
Washington State .0 0 0 0 .0 0 0 0 .0 0 0 0
University
Total $ 0.1 0 0 392,000 0.2 0 0 57,500 0.1 0 0 24,300
Estimated Capital Budget Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Joint Legislative Audit .0 0 0 .0 0 0 .0 0 0
and Review Committee
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Liquor and Cannabis .0 0 0 .0 0 0 .0 0 0
Board
Washington State .0 0 0 .0 0 0 .0 0 0
University
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Estimated Capital Budget Breakout
FNPID 68023
:
FNS029 Multi Agency rollup
Prepared by: Cheri Keller, OFM Phone: Date Published:
(360) 584-2207 Revised 3/ 9/2023
FNPID 68023
:
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note Revised
Bill Number: 5013 SB Title: Wine/alcohol tax exemption Agency: 014-Joint Legislative Audit
and Review Committee
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.0 0.1 0.2 0.1
Account
Performance Audits of Government 20,000 0 20,000 57,500 24,300
Account-State 553-1
Total $ 20,000 0 20,000 57,500 24,300
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Matthew Shepard-Koningsor Phone: 360-786-7627 Date: 01/03/2023
Agency Preparation: Dana Lynn Phone: 360-786-5177 Date: 03/02/2023
Agency Approval: Eric Thomas Phone: 360 786-5182 Date: 03/02/2023
OFM Review: Gaius Horton Phone: (360) 819-3112 Date: 03/09/2023
Form FN (Rev 1/00) 185,433.00 Request # 2-3
FNS063 Individual State Agency Fiscal Note 1 Bill # 5013 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
The bill creates a new tax preference, exempting the first 20,000 gallons of winery sales in a calendar year from the wine
liquor tax imposed under chapter 66.24 RCW.
Section 1 adds a new section to chapter 66.24 RCW providing the first 20,000 gallons of wine sold by a winery in a
calendar year not be taxed under the chapter.
TAX PERFORMANCE STATEMENT DETAILS
Section 2 is the tax preference performance statement that categorizes the new preference as one intended to provide tax
relief to certain businesses and individuals, as indicated in RCW 82.32.808(2)(e).
The Legislature's specific public policy objective is to promote development of small wineries, and to help them grow and
stabilize.
JLARC must conduct an initial review of the tax preference by January 1, 2028, and a final evaluation by January 1, 2033.
If a review finds that the:
a) Number of wineries producing less than 20,000 gallons per year going out of business is decreased;
b) Number of wineries that are producing less than 20,000 gallons per year in 2023 that are subsequently producing
more than 20,000 gallons per year is increased; and/or
c) Amount of sales and use tax collected by wineries has increased, then the Legislature intends to extend the expiration
date of the tax preference.
In order to obtain data necessary to perform the review, JLARC staff may refer to any data collected by the state,
including the Washington Wine Commission.
The bill does not include an effective or expiration date. JLARC staff assume that if passed, the tax preference would begin
90 days after the end of the 2023 legislative session and would expire January 1, 2034, per statutory requirements in RCW
82.32.805(1)(a).
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
JLARC staff would contact and work with the Department of Revenue, the Liquor and Cannabis Board, the Washington
Wine Commission, and other appropriate agencies immediately after passage of the bill to ensure project contacts are
established and any other necessary data for JLARC staff’s future evaluation needs are identified and collected. Staff
would work with those same agencies and organizations when conducting its review.
The expenditure detail reflects work conducted to prepare for and conduct the assigned review of the preference. For the
most part, this work will begin in the summer of 2026 and continue through 2027.
Wine/alcohol tax exemption 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 185,433.00 Request # 2-3
FNS063 Individual State Agency Fiscal Note 2 Bill # 5013 SB
This tax preference review may require additional resources. The audit will be conducted and presented to JLARC
consistent with the processes used for other tax preference reviews. Based on all tax preference legislation that is passed,
JLARC may subsequently determine that it can absorb the costs for this proposed bill in its base budget, if the workload of
other enacted tax preference legislation does not exceed current staffing. JLARC will assess all of the tax preference
reviews mandated in the 2023 legislative session.
This audit will require an estimated 5 audit months.
JLARC Audit Months: JLARC calculates its staff resources in "Audit Months" to estimate the time and effort to undertake
and complete its studies. An "Audit Month" reflects a JLARC analyst’s time for a month, together with related
administrative, support, and goods/services costs. JLARC’s anticipated 2023-25 costs are calculated at approximately
$22,100 per audit month.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2024 FY 2025 2023-25 2025-27 2027-29
553-1 Performance Audits State 20,000 0 20,000 57,500 24,300
of Government
Account
Total $ 20,000 0 20,000 57,500 24,300
III. B - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.1 0.2 0.1
A-Salaries and Wages 12,900 12,900 37,200 15,700
B-Employee Benefits 4,100 4,100 11,700 5,000
C-Professional Service Contracts
E-Goods and Other Services 2,700 2,700 7,800 3,300
G-Travel 300 300 800 300
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 20,000 0 20,000 57,500 24,300
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
Research Analyst 126,694 0.1 0.1 0.1 0.1
Support staff 89,671 0.1
Total FTEs 0.1 0.1 0.2 0.1
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
Wine/alcohol tax exemption 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 185,433.00 Request # 2-3
FNS063 Individual State Agency Fiscal Note 3 Bill # 5013 SB
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Wine/alcohol tax exemption 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 185,433.00 Request # 2-3
FNS063 Individual State Agency Fiscal Note 4 Bill # 5013 SB
Department of Revenue Fiscal Note
Bill Number: 5013 SB Title: Wine/alcohol tax exemption Agency: 140-Department of Revenue
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Matthew Shepard-Koningsor Phone:
360-786-7627 Date: 01/03/2023
Agency Preparation: Anna Yamada Phone:
360-534-1519 Date: 01/06/2023
Agency Approval: Valerie Torres Phone:
360-534-1521 Date: 01/06/2023
OFM Review: Cheri Keller Phone:
(360) 584-2207 Date: 01/09/2023
Request # 5013-1-1
Form FN (Rev 1/00) 177,522.00 1 Bill # 5013 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
CURRENT LAW:
Wineries pay an excise tax at a base rate of 20.25 cents per liter and additional taxes of 2.67 cents per liter (a total of 22.92
cents per liter) on wine sold to distributors, directly to consumers on the winery premises, and direct shipments to consumers
and retailers.
The Liquor and Cannabis Board (LCB) administers the wine tax.
PROPOSAL:
This bill provides a tax exemption for the first 20,000 gallons of wine sold by a winery in Washington.
The joint legislative audit and review committee (JLARC) must conduct an initial evaluation of the tax preference by
January 1, 2028, and a final evaluation by January 1, 2033.
The legislature intends to exend the preference if the review finds:
- A decrease in the number of businesses producing less than 20,000 gallons per year that close;
- An increase in the number of businesses producing less than 20,000 gallons per year in 2023 that subsequently produce
more than 20,000 gallons per year; and/or
- The sales and use taxes collected by wineries increases.
EFFECTIVE DATE:
The bill takes effect 90 days after final adjournment of the session.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
This legislation results in no revenue impact to taxes administered by the Department of Revenue. The Liquor and Cannabis
Board (LCB) administers the wine tax.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
The department will not incur any costs to implement this legislation.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
NONE
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
NONE
Request # 5013-1-1
Form FN (Rev 1/00) 177,522.00 2 Bill # 5013 SB
FNS062 Department of Revenue Fiscal Note
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Part V: New Rule Making Required
Request # 5013-1-1
Form FN (Rev 1/00) 177,522.00 3 Bill # 5013 SB
FNS062 Department of Revenue Fiscal Note
Individual State Agency Fiscal Note Revised
Bill Number: 5013 SB Title: Wine/alcohol tax exemption Agency: 195-Liquor and Cannabis
Board
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
ACCOUNT FY 2024 FY 2025 2023-25 2025-27 2027-29
General Fund-State 001-1 (615,193) (615,193) (1,230,386) (1,230,386) (1,230,386)
Liquor Revolving Account-State (3,698,468) (3,698,468) (7,396,936) (7,396,936) (7,396,936)
501-1
Total $ (4,313,661) (4,313,661) (8,627,322) (8,627,322) (8,627,322)
Estimated Operating Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
Account
Liquor Revolving Account-State 372,000 0 372,000 0 0
501-1
Total $ 372,000 0 372,000 0 0
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Matthew Shepard-Koningsor Phone: 360-786-7627 Date: 01/03/2023
Agency Preparation: Colin O Neill Phone: (360) 664-4552 Date: 01/31/2023
Agency Approval: Aaron Hanson Phone: 360-664-1701 Date: 01/31/2023
OFM Review: Amy Hatfield Phone: (360) 280-7584 Date: 02/01/2023
Form FN (Rev 1/00) 181,185.00 Request # 5013 SB-2
FNS063 Individual State Agency Fiscal Note 1 Bill # 5013 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
Section 1 exempts a winery's sale of the first 20,000 gallons of wine in a calendar year from payment of wine tax, except
the portion of the wine tax designated for the Washington wine commission or Washington State University.
Section 2: The joint legislative audit and review committee must conduct an initial evaluation of the tax preference in section
1 by January 1, 2028. A final evaluation must be conducted by January 1, 2033. If the review finds that the: (a) Number of
wineries producing less than 20,000 gallons per year going out of business is decreased; (b) number of wineries that were
producing less than 20,000 gallons per year in 2023 that are subsequently producing more than 20,000 gallons per year is
increased; and/or (c) amount of sales and use tax collected by wineries has increased, then the legislature intends to extend
the expiration date of this tax preference.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
The anticipated cash receipt impact from the tax exemption on the first 20,000 gallons of wine sold by a winery in a
calendar year is anticipated to be $4.3m/year ongoing. The estimated loss is based on an analysis of 2021 sales.
Please see the attached "5013 SB Small Winery Tax Relief Table.pdf" for the breakdown in tax rates affected.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
INFORMATION TECHNOLOGY DIVISION: (onetime costs in FY24)
The division will have contracted costs to modify the agency's Beer & Wine Tax system - 1200 hours x $150/hr = $180,000
IT Investments – Approval and Oversight. The Office of the Chief Information Officer (OCIO) defines a major technology
investment as one having a total cost that includes a combined level of effort of more than $500,000 OR has a duration
longer than 4-months.
If the agency fiscal note analysis anticipates one or both of these criteria being met, the agency is required under OCIO
Policy #121 to submit an online self-assessment via OCIO’s Information Technology Assessment Tool (ITPA) speaking to
effort size, risk and expected impact on citizens and state operations. If the agency assumes that OCIO’s formal decision is
to place the project/effort under formal OCIO oversight, the agency would be required under OCIO Policy #132 to have
external Quality Assurance (QA) services present at all stages of the project, from feasibility through implementation.
The agency currently estimates that cost at $160/hr over the estimated lifetime of the project/effort. Since the project work
on this bill is anticipated at 1,200 hours, the OCIO QA oversight cost is 1,200 x $160 = $192,000.
NOTE: the changes in the bill would not be able to be implemented by July 1st (the assumed effective date of the bill) due
to the scope of the IT work involved.
Wine/alcohol tax exemption 195-Liquor and Cannabis Board
Form FN (Rev 1/00) 181,185.00 Request # 5013 SB-2
FNS063 Individual State Agency Fiscal Note 2 Bill # 5013 SB
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2024 FY 2025 2023-25 2025-27 2027-29
501-1 Liquor Revolving State 372,000 0 372,000 0 0
Account
Total $ 372,000 0 372,000 0 0
III. B - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years
A-Salaries and Wages
B-Employee Benefits
C-Professional Service Contracts 372,000 372,000
E-Goods and Other Services
G-Travel
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 372,000 0 372,000 0 0
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
Program FY 2024 FY 2025 2023-25 2025-27 2027-29
Information Technology Division (070) 372,000 372,000
Total $ 372,000 372,000
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Wine/alcohol tax exemption 195-Liquor and Cannabis Board
Form FN (Rev 1/00) 181,185.00 Request # 5013 SB-2
FNS063 Individual State Agency Fiscal Note 3 Bill # 5013 SB
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Wine/alcohol tax exemption 195-Liquor and Cannabis Board
Form FN (Rev 1/00) 181,185.00 Request # 5013 SB-2
FNS063 Individual State Agency Fiscal Note 4 Bill # 5013 SB
5013 SB Small Winery Tax Relief
Wine Tax Rates/Liter Exemption Impact in Dollars (annual)
Distribution RCW Cider Tax Non-Fortified Tax Fortified Tax Cider Tax Non-Fortified Tax Fortified Tax TOTAL Notes:
RCW 66.24.210 (1)(a) 0.0334 0.2000 0.2000 $ 99,976.07 $ 3,558,316.28 $ 40,176.01 $ 3,698,468.37 1
RCW 66.08.180 (4) 0.0025 0.0025 0.0025 $ - 2
RCW 66.24.210 (2) 0.0025 0.0142 0.0142 $ 7,483.24 $ 252,640.46 $ 2,852.50 $ 262,976.19 3
RCW 66.24.210 (3) 0.0005 0.0025 0.0025 $ - 4
RCW 66.24.210 (4) 0.0018 0.0100 0.2344 $ 5,387.93 $ 177,915.81 $ 47,086.29 $ 230,390.04 3
RCW 66.24.210 (5)(a) 0.0407 $ 121,827.13 $ 121,827.13 3
TAX PER LITER 0.0814 0.2292 0.4536 $ 234,674.37 $ 3,988,872.55 $ 90,114.80 $ 4,313,661.72
Tax Rates per RCW 66.24.210 Fund Impact
Fund 501 $ 3,698,468.37
Notes: Fund 001 $ 615,193.36
1) Exempt on first 20,000 gallons - Due to Fund 501 (Liquor Revolving Account) Total $ 4,313,661.72
2) Not Exempt - Remains due to Washington State University
3) Exempt on first 20,000 gallons -Due to Fund 001 (General Fund-State)
4) Not Exempt - Remains due to Washington Wine Commission
Individual State Agency Fiscal Note
Bill Number: 5013 SB Title: Wine/alcohol tax exemption Agency: 365-Washington State
University
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Matthew Shepard-Koningsor Phone: 360-786-7627 Date: 01/03/2023
Agency Preparation: Anne-Lise Brooks Phone: 509-335-8815 Date: 01/06/2023
Agency Approval: Chris Jones Phone: 509-335-9682 Date: 01/06/2023
OFM Review: Ramona Nabors Phone: (360) 742-8948 Date: 01/09/2023
Form FN (Rev 1/00) 177,330.00 Request # 2023-1-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 5013 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
5013 SB provides a tax exemption for the first 20,000 gallons of wine sold by a Washington winery in order to promote the
development of small wineries.
Section 1 exempts small wineries from paying certain taxes on their first 20,000 gallons of wine sold in a calendar year.
Section 2 outlines how the tax exemptions will be evaluated going forward.
There is no fiscal impact to WSU. This bill does not impose a new tax but exempts wineries from a portion of existing tax.
This does not affect the portions of the wine tax that are disbursed to WSU and the Wine Commission.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
NONE
III. B - Expenditures by Object Or Purpose
NONE
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Wine/alcohol tax exemption 365-Washington State University
Form FN (Rev 1/00) 177,330.00 Request # 2023-1-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 5013 SB
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Wine/alcohol tax exemption 365-Washington State University
Form FN (Rev 1/00) 177,330.00 Request # 2023-1-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 5013 SB
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- 663,557 bytes
- SHA-256
- 9a261050de7c74e7c75230af3973606457bce0e00602b5ccd7013b214f5023ab
- Original
- No public link identified.