Reporting Guide

We want to make filing and processing tax and fee reports as easy and efficient as possible for licensees. We designed this guide to help you through the reporting and/or payment process.

Please note: Each license location must file a report each reporting period, even if there has been no activity.

     

Benefits:

  • 24 hour availability
  • Automatic Calculations
  • View Previous Reports
  • And more…

Contact the WSLCB Tax and Fee Unit
to obtain an access code to create your account:


Beer and Wine Taxes
beerwinetaxes@lcb.wa.gov
(360) 664-1721

Spirit Fees
spiritfees@lcb.wa.gov
(360) 664-1721

Marijuana Tax Unit
marijuanataxes@lcb.wa.gov
(360) 664-1789

  1. Electronic Filing
    Licensees may use the WSLCB’s Online Tax and Fee Reporting and Payment System.
    Click on the Tax and Fee Reporting icon to access the Online Reporting and Payment System.
  • Electronic Filing is available for the following forms:
    • LIQ-112 Craft Distillery Production and Sales Summary Fee Report
    • LIQ-160 Distillery Production and Sales Summary Fee Report
    • LIQ-161 Washington Spirit Distributors Sales Summary Fee Report
    • LIQ-162 Spirit Authorized Representative and COA Holder 
    • LIQ-163 Spirit Authorized Representative Certificate of Approval Holder Summary Sales Report
    • LIQ-164 Washington Spirit Retailer Sales Summary Fee Report
    • LIQ-308/308A Beer Certificate of Approval Holder Summary Tax Report
    • LIQ-526/526A Domestic and Micro Brewery Summary Tax Report
    • LIQ-774/779  Washington Domestic Winery Summary Tax Report
    • LIQ-778/778A Wine Certificate of Approval Holder Summary Tax Report
    • LIQ-870 Wine Shipper to Consumer Summary Tax Report
    • LIQ-871 Retailer Receiving Direct Shipment Summary Report
  1. Paper Reports
    All reporting forms are available for download by clicking on your license type on the menu to the left on this page. The WSLCB will send one paper report when requested.

    Paper forms must be submitted by mail with payment (if applicable) to:
  • Washington State Liquor and Cannabis Board
    Financial Division/Tax and Fee Unit
    P.O. Box 43085
    Olympia, WA 98504-3085

note: If there is no payment due, the report may be emailed to beerwinetaxes@lcb.wa.gov or spiritfees@lcb.wa.gov.


Reporting Frequency

Monthly Reports – the 20th of the month following the month being reported

Quarterly Reports 

1st Quarter (Jan, Feb, March) – April 25th
2nd Quarter (April, May, June) – July 25th
3rd Quarter (July, Aug, Sept) – October 25th
4th Quarter (Oct, Nov, Dec) – January 25th

Annual Reports –January 20th of the year following year being reported

Filing by mail:

Reports must be postmarked by 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.

Filing On-Line:

Reports must be submitted electronically by midnight on the day that report is due.  E-filers must finish the payment transaction and receive a confirmation number in order for your WSLCB report submission to be complete.  We recommend submitting electronically at least one day prior to the due date to ensure completion of the e-payment process is submitted timely, should you need assistance.

If a tax/fee liability is due the report will not be considered received until both the reporting form and payment are received.

A report must be submitted each reporting period, including those reporting periods when there is no activity. 

Penalties will accrue at 2% per month on unpaid balances.


Previous Balances

If additional taxes/fees are due, a notification will be mailed to your mailing address on file. Payment can be submitted electronically with your monthly report. For example, if your current month taxes/fees are $35.00 and you have a $10.00 balance due, the total amount of your payment would be $45.00. Balance due payment may be submitted with your current monthly report and sent via mail.

Correcting a Previously Filed Return
If you find you have reported incorrectly, you must file an amended report(s) for each month that needs corrected.

  • Revisions cannot be submitted electronically.
  • The WSLCB will only honor request for credits/refunds dating back two calendar years prior to the year and month in which the refund request is made.

To file an amended return:

  1. Submit a report for each reporting period to be corrected. Forms are available to download by clicking on your license type on the menu to the left on this page.
  2. At the top right-hand side of the form, check revised/correction report box and indicate the reporting period of correction.
  3. Report only changes to be made to your original report by either entering a positive number to account for the amount under reported on the original report or a negative number to account for the amount over reported on the original report.
  4. Calculate your totals for correction only.
  5. If additional taxes/fees are due, the amount must be remitted along with the corrected report, including any applicable late penalties at 2% of the balance due per month to:
  • Washington State Liquor and Cannabis Board
    Financial Division/Beer and Wine Tax Unit
    P.O. Box 43085
    Olympia, WA 98504-3085
  1. If taxes/fees have been overpaid or there is no liability, you may submit the report as an attachment emailed to beerwinetaxes@lcb.wa.gov or spiritfees@lcb.wa.gov.
  2. If taxes/fees have been overpaid, we will send a notification to the mailing address we have on file and a credit will be applied against your future taxes/fees.
  3. You may request a refund be issued for credits greater than $10.

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.

Contact
If you have questions, please contact the WSLCB Tax and Fee Unit at beerwinetaxes@lcb.wa.gov or spiritfees@lcb.wa.gov or (360) 664-1721.

 

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