BEGIN:VCALENDAR PRODID:-//Microsoft Corporation//Outlook 16.0 MIMEDIR//EN VERSION:2.0 METHOD:PUBLISH X-MS-OLK-FORCEINSPECTOROPEN:TRUE BEGIN:VTIMEZONE TZID:America/Los_Angeles BEGIN:STANDARD DTSTART:16011104T020000 RRULE:FREQ=YEARLY;BYDAY=1SU;BYMONTH=11 TZOFFSETFROM:-0700 TZOFFSETTO:-0800 END:STANDARD BEGIN:DAYLIGHT DTSTART:16010311T020000 RRULE:FREQ=YEARLY;BYDAY=2SU;BYMONTH=3 TZOFFSETFROM:-0800 TZOFFSETTO:-0700 END:DAYLIGHT END:VTIMEZONE BEGIN:VEVENT CLASS:PUBLIC CREATED:20221107T195718Z DESCRIPTION:This is a courtesy reminder to file your annual tax report with the Washington State Liquor and Cannabis Board [WSLCB]. Please reach out to us by email at BeerWineTaxes@lcb.wa.gov or phone at 360-664-1721 with any questions.\n \nWAC 314-19-015 \n \nWhat are the rep orting and tax payment requirements?\n \n(1) The required beer and/or wine tax reports must be:\n \n(a) On a form furnished by the board or in a for mat approved by the board\;\n(b) Filed every month\, including months with no activity or taxes due. A winery or wine certificate of approval holder with total taxable sales of wine in Washington state of six thousand gall ons or less during the calendar year may elect to file annually\;\n(c) Sub mitted\, with the tax due\, to the board on or before the twentieth day of the month following the end of the reporting period\, for the previous re porting period (for example\, a monthly report listing transactions for th e month of January is due by February 20\; an annual report listing transa ctions for 2012 is due by January 20\, 2013). When the twentieth day of th e month falls on a Saturday\, Sunday\, or a legal holiday\, the filing mus t be postmarked by the U.S. Postal Service no later than the next postal b usiness day\; and\n(d) Filed separately for each type of liquor license or permit held.\n \n(2) Wineries\, wine certificate of approval holders and wine shippers who elect to file annually:\n \n(a) Must have taxable sales of wine in Washington state of six thousand gallons or less during the cal endar year\;\n(b) New licensees who anticipate taxable sales of wine in Wa shington state of less than six thousand gallons must request by notifying the liquor control board within thirty days of license issuance that they would like to file annually\;\n(c) May only change reporting frequency (t o annual filing or off annual filing) at the beginning of a calendar year\ , effective month must be January\;\n(d) Are required to file multiple rep orts in the event of a midyear tax rate change (for example\, the tax rate changes June 1st\; annual filer will submit two reports. One for January 1st through May 31st and one for June 1st through December 31st. Both are due January 20th following the end of the reporting period)\;\n(e) Must su bmit a report the month following the month the license has been discontin ued or business closed (for example\, annual filer closes business/discont inued license May 25th\, report is due June 20th).\n \n \n \n DTEND;TZID=America/Los_Angeles:20230120T170000 DTSTAMP:20221107T195245Z DTSTART;TZID=America/Los_Angeles:20230120T080000 LAST-MODIFIED:20221107T195718Z ORGANIZER;CN=BeerWineTaxes@lcb.wa.gov:mailto:BeerWineTaxes@lcb.wa.gov PRIORITY:5 RRULE:FREQ=YEARLY;BYMONTHDAY=20;BYMONTH=1 SEQUENCE:1 SUMMARY;LANGUAGE=en-us:WSLCB Annual Reporting Due TRANSP:TRANSPARENT UID:2BE73DD5-5DDE-4060-94EA-53E3590C53E7 X-ALT-DESC;FMTTYPE=text/html:

This is a courtesy reminder to file your annual tax report with the Washington Stat e Liquor and Cannabis Board [WSLCB]. Please reach out to us by email at BeerWineTaxes@lcb.wa.gov or ph one at 360-664-1721 with any questions.

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WAC 314-19-015

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What are the reporting a nd tax payment requirements?

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(1) The required bee r and/or wine tax reports must be:

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(a) On a form furnished by the board or in a format approved by the board\;

(b) Filed every month\, including month s with no activity or taxes due. A winery or wine certificate of approval holder with total taxable sales of wine in Washington state of six thousan d gallons or less during the calendar year may elect to file annually\;

(c) Submitted\, wi th the tax due\, to the board on or before the twentieth day of the month following the end of the reporting period\, for the previous reporting per iod (for example\, a monthly report listing transactions for the month of January is due by February 20\; an annual report listing transactions for 2012 is due by January 20\, 201 3). When the twentieth day of the month falls on a Saturday\, Sunday\, or a legal holiday\, the filing must be postmarked by the U.S. Postal Ser vice no later than the next postal business day\; and

( d) Filed separately for each type of liquor license or permit held.

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(2) Wineries\, wine certificate of approval holders and win e shippers who elect to file annually:

 \;

(a) Must have taxable sales of wine in Washington state of six thousand gallons or less during the calendar year\;

(b) New licens ees who anticipate taxable sales of wine in Washington state of less than six thousand gallons must request by notifying the liquor control board wi thin thirty days of license issuance that they would like to file annually \;

(c) May only change reporting f requency (to annual filing or off annual filing) at the beginning of a cal endar year\, effective month must be January\;

(d) Are required to file multiple reports in the event of a m idyear tax rate change (for example\, the tax rate changes June 1st\; annu al filer will submit two reports. One for January 1st through May 31st and one for June 1st through December 31st. Both are due January 20th followi ng the end of the reporting period)\;

(e) Must submit a report the month following the month the license has been discontinued or business closed (for example\, annual filer closes b usiness/discontinued license May 25th\, report is due June 20th).

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