Marijuana Tax Reporting Guide

 

EPAY / Electronic Reports
Your payment transactions and a confirmation number must be issued in order for your WSLCB payment submission to be complete.  We recommend confirming your tax obligation and submitting your electronic payment at least one day prior to the due date to ensure completion of the e-payment process is submitted timely or if you should need assistance.

The bank cut off time for processing payments is 11:59 PM. Our program only allows for same day processing of your payment and you are not able to schedule payments for a future date. To avoid the 2% late payment penalty on tax day, we encourage you to process your payment the day before the tax due date. Please allow a minimum of two business days for the funds to transfer from your account.

Mailed Reports
Mailed reports must be postmarked on or before the due date to be considered on time.  To ensure a postmark date, you must go into the post office and make sure they date stamp the envelope. Paper forms must be submitted by mail with payment (if applicable) to:

Washington State Liquor and Cannabis Board
Financial Division/Tax and Fee Unit
3000 Pacific Ave. SE
PO Box 43085
Olympia, WA 98504-3085

A monthly penalty will be assessed on any tax payments postmarked after the due date. When the due date falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day.

Absent a postmark, the date received at the Washington State Liquor and Cannabis Board, or designee, will be used to determine if penalties are to be assessed.

Filing Due Dates

Monthly 2017 Filing Due Dates

 
Reporting Period Due Date 2% Penalty Begins
January 02/20/17 02/21/17
February 03/20/17 03/21/17
March 04/20/17 04/21/17
April 05/22/17 05/23/17
May 06/20/17 06/21/17
June 07/20/17 07/21/17
July 08/21/17 08/22/17
August 09/20/17 09/21/17
September 10/20/17 10/21/17
October 11/20/17 11/21/17
November 12/20/17 12/21/17
December 01/22/18 01/23/18

Amending a Previously Filed Report
Send an email to the Marijuana Tax Unit to unlock previously confirmed reports. The licensee has 24 hours to make changes and confirm the report. After 24 hours, the WSLCB will lock the report if it has not been confirmed by the licensee.

Our review does not prevent the WSLCB from assessing tax in the future. In addition, the agency reserves the right to review your complete business accounting records through its regular audit process. You are required to keep your records on the licensed premises for a three-year period and they must be made available for inspection if requested by an employee of the WSLCB.

Marijuana tax payments by check, cashier’s check, or money order can be mailed to:

Washington State Liquor and Cannabis Board
Financial Division
3000 Pacific Ave. SE
PO Box 43085
Olympia, WA 98504-3085

The envelope must be postmarked on or before the due date to be considered on time. To ensure a postmark date, you must go into the post office and make sure they date stamp the envelope. You can also come to our office and pay in person at our front desk without making an appointment.

To Apply for a Marijuana Cash Payment Waiver
Payments by means other than ACH / EPAY, checks, cashier’s check or money order.

A waiver is required to pay by cash.
Request for waivers are to be submitted in writing by email or USPS, along with document copies of bank account application, bank account denial, cancellation or other information that would support your inability to get a bank account. Documentation to be considered must be dated within the last 90 days.  Waivers can be submitted by email to marijuanataxes@lcb.wa.gov or standard to:

Washington State Liquor and Cannabis Board
Financial Division
3000 Pacific Ave. SE
P.O. Box 43085
Olympia, WA 98504-3085

An appointment is required to make your payment — available times are Monday-Friday (with the exception of holidays) from 8:30 A.M. to 4:00 P.M. (closed from 12:00 P.M. to 1:00 P.M.) The exact payment amount is required.
 

Record Keeping
All records (paper and electronic) must be kept for a period of three years. You may have retention requirements for other Washington agencies or to meet federal requirements. You may be required to provide paper copies during an audit.
 

WSLCB Marijuana Examiners
Questions regarding changes to inventory, manifest, incorrect sales and transfers should be directed to the WSLCB Marijuana Examiners at mjexaminers@lcb.wa.gov or (360) 664-1614.
 

Marijuana Tax Reporting FAQs
For more information regarding Marijuana Excise Tax Obligations, please visit FAQs on Taxes.
 

Marijuana Information Page
Find up-to-date information on the Marijuana Information Page.

 

 

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