How to Create an Online Account
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How to File Online Tax Reports
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Beer and Wine Tax Reporting Guide
- Electronic Reports
- Mailed Reports
- Reporting Guide
- Filing Due Dates
- Amending a Previously Filed Report
-
Record Keeping
Electronic Reports
E-filed reports must be submitted electronically by 10:00 PM on the day that report is due. E-filers must finish the payment transaction and receive a confirmation number in order for your WSLCB report submission to be complete. We recommend submitting electronically at least one day prior to the due date to ensure completion of the e-payment process is submitted timely, should you need assistance.
Mailed Reports
Mailed reports must be postmarked on or before the due date to be considered on time. To ensure a postmark date, you must go into the post office and make sure they date stamp the envelope. Paper forms must be submitted by mail with payment (if applicable) to:
Washington State Liquor and Cannabis Board
Financial Division/Tax and Fee Unit
PO Box 3724
Seattle WA 98124-3724
Note: If there is no payment due, the report may be emailed to beerwinetaxes@lcb.wa.gov.
A monthly penalty will be assessed on any tax payments postmarked after the due date. When the due date falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day.
Absent a postmark, the date received at the Washington State Liquor and Cannabis Board, or designee, will be used to determine if penalties are to be assessed.
| In-State License Type |
Report Form click to download |
Online Reporting | Filing Frequency | Annual Filing Available |
|---|---|---|---|---|
| Beer Importer | LIQ-788 | Monthly | ||
| Beer/Wine Distributor | LIQ-755 | Monthly | ||
| Domestic and Micro Brewery | LIQ-526 | Yes | Monthly | |
| Domestic Winery | LIQ-774 | Yes | Monthly | Read More |
| Interstate Common Carrier | LIQ-111 | Monthly | ||
| Retailer Receiving Direct Shipment | LIQ-871 | Yes | Monthly | |
| Wine Importer | LIQ-776 | Monthly |
| Out-of-State License Type | ||||
|---|---|---|---|---|
| Beer Authorized Representative COA | LIQ-319 | Monthly | ||
| Beer Certificate of Approval Holder | LIQ-308 | Yes | Monthly | |
| Wine Authorized Representative COA | LIQ-318 | Monthly | ||
| Wine Certificate of Approval Holder | LIQ-778 | Yes | Monthly | Read More |
| Wine Shipper to Consumer | LIQ-870 | Yes | Monthly | Read More |
Calendar Reminders
If you would like a calendar reminder for submitting monthly or annual reports, please open the corresponding attachment below.
| Reporting Period | Due Date | 2% Penalty Begins |
|---|---|---|
| January | Tuesday 02/21/23 | Wednesday 02/22/23 |
| February | Monday 03/20/23 | Tuesday 03/21/23 |
| March | Thursday 04/20/23 | Friday 04/21/23 |
| April | Monday 05/22/23 | Tuesday 05/23/23 |
| May | Tuesday 06/20/23 | Wednesday 06/21/23 |
| June | Thursday 07/20/23 | Friday 07/21/23 |
| July | Monday 08/21/23 | Tuesday 08/22/23 |
| August | Wednesday 09/20/23 | Thursday 09/21/23 |
| September | Friday 10/20/23 | Saturday 10/21/23 |
| October | Monday 11/20/23 | Tuesday 11/21/23 |
| November | Wednesday 12/20/23 | Thursday 12/21/23 |
| December | Monday 1/22/2024 | Tuesday 1/23/2024 |
| Reporting Period | Due Date | 2% Penalty Begins |
|---|---|---|
| Annual | Monday 01/22/24 | Tuesday 01/23/24 |
Amending a Previously Filed Report
If you find you have reported incorrectly, you must file a correction report for each reporting period that needs correction.
- How to File a Beer and Wine Correction Report
- Beer and Wine Taxes: (360) 664-1721, Option 1, or email beerwinetaxes@lcb.wa.gov.
- The LCB will only honor credits from correction reports dating back two calendar years
- Our review does not prevent the WSLCB from assessing tax in the future. In addition, the agency reserves the right to review your complete business accounting records through its regular audit process. You are required to keep your records on the licensed premises for a three-year period and they must be made available for inspection if requested by an employee of the WSLCB.
To file an amended return:
- Submit a report for each reporting period that needs correction.
- In the top right-hand corner of the form, check revised/correction report box and indicate the reporting period of correction.
- Report only the changes to be made to your original filing. Please include a brief explanation of your changes when you submit your report(s).
-
If additional taxes are due, the amount may be remitted along with the correction report, including any applicable late penalties to:
-
Washington State Liquor and Cannabis Board
Financial Division/Tax and Fee Unit
PO Box 3724
Seattle WA 98124-3724
-
Washington State Liquor and Cannabis Board
- If taxes have been overpaid or there is no liability, you may submit via email to beerwinetaxes@lcb.wa.gov.
-
If credit is due, you may apply the credit to future tax report(s).You may request a refund for credits greater than $10.
Record Keeping
All records (paper and electronic) must be kept for a period of three years. You may have retention requirements for other Washington agencies or to meet federal requirements. You may be required to provide paper copies during an audit.