What are my Marijuana Excise Tax Obligations?
Per RCW 69.50.535 and WAC 314-55-089, all retail licensees are required to remit to the Washington State Liquor and Cannabis Board (WSLCB) an excise tax of 37 percent on all taxable sales of marijuana, marijuana concentrates, useable marijuana, and marijuana-infused products.
When can I pay my excise tax?
The reporting period closes on the last day of the calendar month. You can confirm and pay your excise tax obligation any time after that.
When is my excise tax due?
Confirmation and payment of excise taxes are due no later than the 20th day of each month for the previous month’s activity. For example: taxes for the July reporting period are due no later than August 20th. If the 20th falls on a weekend or holiday, your due date is on the next business day.
Is there a tax form required for filing?
The WSLCB has elected to use an electronic system for marijuana excise tax filing. It can be found at https://wslcb.mjtraceability.com/.
What methods of payment are available to me?
Check, cashier’s check, money order, or online payment.
Online payments are available to licensees that have a bank account.
- Access is via the WSLCB Traceability System at https://wslcb.mjtraceability.com/
- Do not confirm your obligation until going into the WSLCB Traceability System.
Can I mail my tax payment to the WSLCB?
Payment can be mailed to:
Attention: Accounts Receivable
PO Box 43085
Olympia, WA 98504
Please write your license number on your payment. Also include a copy of your tax obligation report and ensure that your taxes are properly filed within the LCB Traceability System prior to submitting payment.
Is confirming my report required?
Yes, your excise tax confirmation (even if you have no activity to report) is required. If making an appointment to pay in person, please confirm prior to making your appointment.
Can I pay at Department of Revenue?
No. The Department of Revenue will not accept payments for marijuana excise tax at this time.
What should I do if I have a discrepancy in sales data or excise tax amount due?
- For a discrepancy in sales data, contact the WSLCB Examiners Group at email@example.com or (360) 664-1614.
- For a issues dealing with excise tax due, contact the WSLCB Marijuana Tax Unit at firstname.lastname@example.org or (360) 664-1789. We are here to assist you with any discrepancies or irregularities.
What happens if I do not pay my taxes by the required deadline?
Per WAC 314-55-092, a penalty of 2 percent per month will be assessed on any past due payments. Failure to make a report and/or pay the license taxes and/or penalties in the manner and dates outlined in WAC 314-55-089 will be sufficient grounds for the board to suspend or revoke a marijuana license.