Providing a tax exemption for the first 20,000 gallons of wine sold by a winery in Washington.

SB 5024 exempts the first 20,000 gallons of table wine or cider sold annually by Washington wineries from most state wine taxes. It applies specifically to small wineries (defined as those with under 6,000 gallons in the prior year) and reduces their tax rate on the first 20,000 gallons to $0.0528 per liter, while exempting them from other taxes under the section. The bill aims to support small wineries facing economic challenges like recessions, wildfires, and pandemics, which have led to many closures. This tax relief is intended to help these businesses grow, retain jobs, and maintain tourism and community contributions. The exemption only applies to the first 20,000 gallons; standard taxes apply to all additional sales.