IMPORTANT INFORMATION FOR DISTILLERS – LIQ-160 Reporting
A Court of Appeals decision in Blue Spirits Distilling, LLC v. LCB, issued on December 22, 2020, held that the Liquor and Cannabis Board (LCB) rules requiring distillers to pay Spirits Retailer licensing fees when they acted as a Spirits Retailer was invalid. It is clear from the ruling that the LCB is required to stop collecting the fees after the date of the decision in Washington Restaurant Association v. LCB, 200 Wn. App. 119 (issued August 8, 2017).
We have stopped requiring the payment of the fees. At this time, the LCB will be issuing refunds of spirits retailer licensing fees paid by distillers on sales of spirits of their own production since August of 2014 (three years prior to the Washington Restaurant Association decision, per RCW 4.16.080(3) and Clark County Public Utility District No. 1 v. Department of Revenue, 153 Wn. App 737 (2009)). Interest will not be paid on these refunds, as there is no statutory authority for the payment of interest on refunded amounts.
Refunds of the spirits retailer licensing fees will be processed by February 28, 2020. If you have specific questions about your refund you may contact Judy Layne, Tax and Fee Manager, at 360-664-1681.
Effective January 1, 2021
Craft Distillers and Distillers will be required to submit monthly information relating to each tasting room sales, including:
On-Premises Unadulterated Sales
- On-Premises Adulterated Sales
- Off Premise Sales
- Total Other Sales
This will complete the annual reporting requirement of SB 5549.
The online system and the excel file formats have been revised to include reporting requirements.
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.
If you have questions about fee reporting and payment, please contact the Spirits Fee Unit at firstname.lastname@example.org or (360) 664-1732. Additional resources can be found on the Tax and Fee section of our website.