Updates for Spirit Craft Distillers and Distillers

The Washington Spirit Craft Distillery Production and Sales Summary Fee Report (LIQ-112) and Distillery Production and Sales Summary Fee Report (LIQ-160) forms have been revised to include reporting for selling spirits produced by another distillery or craft distillery for consumption.

 

Craft Distillers
The monthly reporting and payment period (June 1, 2020 through June 30, 2020), is due on or before July 20, 2020. This new requirement took effect on June 11, but covers the entire month of June.

Per SB 5549 Spirit Craft Distillers who sell spirits, vermouth, or sparkling wine produced by another Washington-licensed craft distillery or distillery for on-premises and/or off-premises consumption, must comply with applicable laws and rules relating to Craft Distillers and report monthly on form LIQ-112

The online system and the Excel file has a new Retail for ON and OFF Premises to Consumers (Produced by Others) section. This change will be effective June 11, 2020 and must be used for the June monthly report due by July 20, 2020.

Distillers
Effective June 11, 2020 for the monthly reporting and payment period June 1, 2020 through June 30, 2020, due July 20, 2020.

Per SB 5549 Spirit Distillers who sell, for on-premises and/or off-premises consumption of spirits produced by another distillery or craft distillery licensed in this state, or vermouth or sparkling wine products produced by a licensee in this state must comply with the applicable laws and rules relating to Distillers and report monthly on form LIQ-160. 

The online system and the excel file format has been revised to include a new Retail for ON and OFF Premises to Consumers (Produced by Others) section. This will become effective June 11, 2020 and due with the monthly reporting July 20, 2020.

New Annual Report Form LIQ-1431
Effective for Calendar year 2020, due January 2021

In addition, both Craft Distillers and Distillers will be required to submit a new Annual Report Form LIQ-1431 for calendar year 2020, due in January 2021. Information will include all locations licensed by the Craft Distiller or Distiller and will require the following:

  • Total sales on-premise consumption
  • Total sales off-premise consumption
  • Total sales-other
  • Total revenue

More information on Annual Report Form LIQ-1431 will be provided before year end 2020. 

How to Report:
Your completed form may be submitted electronically using the On-Line Reporting System at www.lcb.wa.gov/taxreporting/main. The web page also has helpful information and tools.

Contact us:
If you have questions about fee reporting and payment, please contact the Spirits Fee Unit at spiritfees@lcb.wa.gov or (360) 664-1721 Option 2.  Additional resources can be found on the Tax and Fee section of our website. 

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