Beer and Wine Tax Reporting Guide

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 LCB 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 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 LCB, or designee, will be used to determine if penalties are to be assessed.

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:

1. Submit a report for each reporting period that needs correction.
2. In the top right-hand corner of the form, check revised/correction report box and indicate the reporting period of correction.
3. 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).
4. 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
5. If taxes have been overpaid or there is no liability, you may submit via email to beerwinetaxes@lcb.wa.gov.
6. If credit is due, you may apply the credit to future tax report(s).You may request a refund for credits greater than $10.

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.