Updates for Spirit Retailers and Distributors

The Washington Spirit Retailer Sales Summary Fee Report form has been revised to include new Retailer for On-sale Premise Fee and Distributor Reporting Date sections.

 

Spirit Retailers
Effective January 1, 2020 for the quarterly reporting and payment period January 1, 2020 through March 31, 2020, due April 25, 2020.

Per RCW 66.24.055 Spirit retailer licensees who sell spirits for resale are required to pay the distributor license fee when no other distributor license fee has been paid and are required to report sale information to the LCB with their quarterly fee report on form LIQ-164.  The online system and the excel file format have been revised to include a new Retailer for On-sale Premise section.  This will become effective January 1, 2020 and due with the 1st Quarter reporting April 25, 2020

Your completed form may be submitted electronically utilizing the On-Line Reporting System at www.lcb.wa.gov/taxreporting/main. On this same page, you will also find helpful information and tools.

Spirit Distributors
Did you know?
In accordance with RCW 66.28.185 Spirit Distributor licensees who sell spirits to full-time employees are required to pay a license fee of 17% on the total revenue from the employee sale on form LIQ-164.  If you have employee sales to report, please contact LCB by phone or email to have LIQ-164 made available to you

Contact us:
If you have questions regarding tax 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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