This bill amends RCW 66.24.210 and creates a new statutory section that establishes a tax preference for small wineries. It sets a reduced tax rate of $0.0528 per liter on table wine or cider for the first 20,000 gallons sold in a calendar year by a winery that sells less than 20,000 gallons; those first 20,000 gallons are not subject to other taxes in RCW 66.24.210 except the additional tax in subsection (3) for the Washington wine commission. Taxes collected under the reduced-rate provision are deposited into the liquor revolving fund and are subject to the allocation to Washington State University under RCW 66.08.180(4). The bill leaves the existing tax structure and other taxes in RCW 66.24.210 in place for sales beyond the first 20,000 gallons. The bill adds a statutory tax preference performance statement specifying legislative intent, objectives, and review criteria, with effectiveness to be measured against conditions "compared to the end of the 2024 state fiscal year." It defines "cider" for this section as table wine with 0.5%–8.5% alcohol by volume made from normal fermentation of apple or pear juice, and includes flavored, sparkling, carbonated cider and cider from condensed must. Procedural changes affect reporting, payment, and enforcement. Purchasers must report purchases and pay taxes monthly on or before the 20th day of each month for the preceding calendar month unless an exception applies; late tax payments not postmarked by the twentieth day following the month of purchase are assessed a penalty of 2% per month or fraction thereof. The liquor and cannabis board may require purchasers to file a bond to secure tax payment. Revenues from certain additional taxes must be transferred or deposited by the 25th day of the following month. Domestic wineries or certificate-of-approval holders with total taxable sales of 6,000 gallons or less in the prior year may be relieved from paying taxes more often than annually. The bill also shifts tax responsibility to out-of-state wineries that ship directly to Washington residents. The extract includes some historical application dates for specific additional taxes (for example, subsection (3) and various cider tax dates) and references other statutes, but the chapter citation for the new section is incomplete in the provided text. The full statutory context and any other related amendments outside this excerpt are not provided and may affect complete interpretation.

If enacted, small wineries that sell less than 20,000 gallons a year would pay a lower fixed tax ($0.0528 per liter) on the first 20,000 gallons, reducing their immediate tax bill and improving short‑term cash flow; those reduced receipts are routed to the liquor revolving fund and remain subject to the statute’s WSU allocation, while the Washington Wine Commission will still receive its earmarked taxes. Out‑of‑state wineries shipping directly to Washington residents will become directly responsible for these taxes, increasing their compliance obligations and potential costs, and domestic producers who act as their own distributors may see reporting and payment changes with possible annual filing relief if they sold 6,000 gallons or less the prior year. The Liquor and Cannabis Board will enforce monthly reporting and collections (payments due by the 20th of the following month, 2% per month penalty for late payments, and bonds may be required), and the Joint Legislative Audit and Review Committee can use state data to evaluate the preference against conditions at the end of the 2024 fiscal year. The text provided omits a complete chapter citation and the wider statutory context, so some details about interactions with other sections or exact administrative procedures remain uncertain.