Beer and Wine Tax Reporting Guide

 

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 43085
Olympia, WA 98504-3085

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.
 

Reporting Guide
 

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

 

Filing Due Dates

Monthly 2017 Filing Due Dates
Reporting Period Due Date 2% Penalty Begins
January 02/20/17 02/21/17
February 03/20/17 03/21/17
March 04/20/17 04/21/17
April 05/22/17 05/23/17
May 06/20/17 06/21/17
June 07/20/17 07/21/17
July 08/21/17 08/23/17
August 09/20/17 09/21/17
September 10/20/17 10/21/17
October 11/20/17 11/21/17
November 12/20/17 12/21/17
December 01/22/18 01/23/18

 

Annual Filing 2017 Due Date
Reporting Period Due Date 2% Penalty Begins
Annual 01/22/18 01/23/18

 

Amending a Previously Filed Report
If you find you have reported incorrectly, you must file an amended report for each month that needs corrected.

  • Beer and Wine Taxes: (360) 664-1721 Option 1 or email beerwinetaxes@lcb.wa.gov.
  • The WSLCB will only honor request for credits/refunds dating back two calendar years prior to the year and month in which the refund request is made.
  • 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 to be corrected.
  2. At the top right-hand side of the form, check revised/correction report box and indicate the reporting period of correction.
  3. Report only changes to be made to your original report by either entering a positive number to account for the amount under reported on the original report or a negative number to account for the amount over reported on the original report.
  4. Calculate your totals for correction only.
  5. If additional taxes are due, the amount must be remitted along with the corrected report, including any applicable late penalties on the balance due per month to:
    • Washington State Liquor and Cannabis Board
      Financial Division/Tax and Fee Unit
      PO Box 43085
      Olympia, WA 98504-3085
  6. If taxes have been overpaid or there is no liability, you may submit the report as an attachment emailed to beerwinetaxes@lcb.wa.gov
  7.  If taxes have been overpaid, we will send a notification of the credit and it will be applied against your future taxes.
  8. 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.
 

 

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