This bill amends RCW 66.24.210 to create a new small-winery tax treatment and related administrative rules. Wineries that sell less than 20,000 gallons of table wine or cider in a calendar year are taxed on those sales at $0.0528 per liter and are not subject to other taxes under that section on the first 20,000 gallons except for the tax under subsection (3) that funds the Washington wine commission. The amendment preserves existing excise taxes and requirements in the section (including a base excise tax of $0.2025 per liter on wines other than cider and cider taxed at $0.0359 per liter), clarifies that out-of-state wineries shipping directly to Washington residents must pay distributor-consistent taxes (with the winery responsible), and allows domestic wineries with prior-year taxable sales of 6,000 gallons or less to remit taxes no more often than annually. The bill also sets reporting, payment, enforcement, and allocation rules: purchasers must report monthly and pay by the 20th of the following month (2% per month penalty for late payments), the Liquor and Cannabis Board may require bonds and may suspend or cancel licenses for nonpayment, revenues from the small-winery provision are deposited in the liquor revolving fund and are subject to the allocation to Washington State University under RCW 66.08.180(4), specified additional per-liter taxes and a multiplier-based tax are transferred monthly to the state general fund or disbursed quarterly to the Washington wine commission as provided, and the Washington wine commission and JLARC are identified as data sources for a required tax preference performance review. Legally, the change is a tax preference and procedural change: it creates a new lower per-liter tax rate for qualifying small wineries, adjusts reporting and payment procedures, assigns tax responsibility for direct shipments by out-of-state wineries, and adds a statutory tax-preference performance statement directing JLARC review. The text excerpt contains gaps: a placeholder citation ("section 1, chapter . . ., Laws of 2025") appears instead of a chapter number, no effective or expiration date for the preference is shown, and the full surrounding statutory text is not included, so complete context and any additional changes to RCW 66.24.210 cannot be confirmed from these facts alone.

If enacted, small Washington wineries that sell under 20,000 gallons a year would pay a single lower excise of $0.0528 per liter on their first 20,000 gallons of table wine or cider instead of the higher per-liter wine tax now charged, and they would not owe the other excise charges in that statute on those sales except the Washington wine commission fee. That will lower tax bills substantially for small table-wine producers but would increase the excise on cider compared with the existing cider rate, and the very smallest producers (6,000 gallons or less in the prior year) can avoid monthly filings by paying annually, reducing their paperwork and cash-flow pressure. Licensed retailers, out-of-state wineries shipping into Washington, and the Liquor and Cannabis Board keep their reporting, collection, and enforcement roles, Washington State University and the Washington wine commission keep their allocations, and the Joint Legislative Audit and Review Committee is directed to review whether the preference meets job and industry development goals; the bill text leaves the effective date, any expiration date, and some counting details unclear, so the exact timing and full fiscal impact on state revenue is not specified here.