Updates for Spirit Craft Distillers and Distillers

The Washington Craft Distillery Production and Sales Summary Fee Report* and Distillery Production and Sales Summary Fee Report** forms have been revised to include new Part 3 for Tasting Room Sales reporting.

* LIQ-112, ** LIQ-160

 

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. In February 2021, the LCB will issue refunds of all Spirits Retailer licensing fees paid by Distillers 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)). 

Distillers: If you made a payment in January for Form LIQ-160 Retailer licensing fees, this will be included in your refund. The on-line reporting LIQ-160 has been updated to reflect the change for your January report.   

Part 3
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.

Contact us
If you have questions about fee reporting and payment, please contact the Spirits Fee Unit at spiritfees@lcb.wa.gov or (360) 664-1732.  Additional resources can be found on the Tax and Fee section of our website. 

Printer-friendly version