Washington Craft Distillers and Distillers are required to submit annual information on tasting room sales by January 25, 2023. The report must be submitted on form LIQ-1431 and covers the previous 2022 calendar year. This report is due each January with data from the previous year’s tasting room sales, including those with no sales activity. This report is a requirement of SB 5549.
The information required was briefly part of the forms LIQ-112 and LIQ-160 for Craft Distillers and Distillers until those forms were discontinued and no longer required monthly. The sales data has been relocated to the new LIQ-1431 annual report.
Example of report:
Distillers and Craft Distillers may serve samples of spirits for free or a charge, and may sell servings of spirits, vermouth or sparkling wine for on-premises consumption at their distillery or off-site tasting rooms. Unadulterated samples must be half an ounce or less of spirits, with a limit per person of two ounces of unadulterated spirits. Any additional samples or servings for on-premises consumption must be adulterated (with water, ice, mixer, or other alcohol). Servings of spirits must be adulterated. Selling servings is authorized conditionally: it is allowed only if revenue derived from the sale of servings for on-premises consumption does not constitute more than 30 percent of the overall gross revenue annually earned in the tasting room. See WAC 314-28-065.
How to Report:
Your completed form LIQ-1431 may be submitted electronically using the On-Line Reporting System in the same manner as the monthly reporting. Please contact the Spirit Fee Unit at firstname.lastname@example.org or (360) 664-1732 if you have trouble with on-line reporting.
For questions on the form and reporting requirement, please contact EnfCustomerService@lcb.wa.gov or (360) 664-9878.
Additional resources can be found in the Tax and Fee section of our website at lcb.wa.gov.