Annual Filing for Qualified Wineries

Tax reporting and payment for wineries filing annually in 2018 is due on or before January 22, 2019.

Your report and payment must be postmarked or submitted electronically on or before the due date to be considered on time. A two percent monthly penalty will be assessed on any tax payments postmarked or submitted electronically after the due date. To ensure timely delivery utilize the online system to report and pay your taxes.  Please contact the WSLCB Tax and Fee Unit to obtain an access code to create your account.

Change to monthly or annual filing:
Wineries approved to file annually will continue to default to annual filing as long as total taxable sales of wine in Washington State do not exceed 6,000 gallons in the prior calendar year. Frequency changes can only be made in January of each year.

Wineries filing annually in the prior year and changing to monthly filing must notify the WSLCB Tax and Fee Unit in writing and submit the January monthly report no later than February 20, 2019. 

Wineries filing monthly in the prior year and changing to annual filing must notify the WSLCB Tax and Fee Unit in writing no later than February 20, 2019. All monthly reports must be filed and all tax liability must be paid through December. Taxable sales in Washington for the prior year must not exceed 6,000 gallons.

Did you know?
A Washington winery transferring wine to an additional location for retail sale must report and pay state tax when the wine is shipped to the additional location. If a winery operates a restaurant on premises, wine moved to that part of the business needs to be reported as a sale at the time of transfer and not delayed until sold to the consumers. 

Licensees are required to provide invoices, bills of lading, sales slips, and other evidence of sale upon request. You may be required to provide paper copies during an audit. All records (paper and electronic) must be kept for a period of three years. You may also have retention requirements for other Washington agencies or to meet federal requirements. 

Contact us:
If you have questions regarding tax reporting and payment, please contact the Beer and Wine Tax Unit at beerwinetaxes@lcb.wa.gov or (360) 664-1721 Option 1. Additional resources can be found on the Tax and Fee section of our website. .

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