Distributor

Washington Distributors are required to submit reports to the Board each month including months with no activity.  Spirits Distributors submit form LIQ-161 Washington Spirit Distributors Sales Summary Fee Report.  Beer and Wine Distributors submit form LIQ-755/779 Washington Wine & Beer Distributors Summary Tax Report.  Reports are due on the 20th day of the month following the month being reported.

All reports must be postmarked or submitted electronically by 10:00 PM on the day it is due in order to be considered received.  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. Penalties will accrue at 2% per month on all unpaid balances. 

Distributor Fee
The distributor fee rate for the first 27 months from the date of licensure will be 10% distributor license issuance fee on total sales.  This applies to all licensees that have the requirement to pay the distributor fee.  Beginning with the 28th month, the distributor fee reduces to 5%.

  • LIQ-161/161A Washington Spirit Distributors Sales Summary Fee Report 
    - includes instructions

Note: In Accordance with RCW 66.28.185 Spirit Distributors who sell to full-time employees are required to report total revenue from employee sales on form LIQ-164.

Note: Spirit licensees pay fees to the WSLCB. However, spirits taxes are to be paid to the state Department of Revenue.

  • LIQ-755/779 Washington Wine & Beer Distributors Summary Tax Report 
    - includes: LIQ 779 Tax Credit for Washington Distributors and instruction

Access codes were mailed out upon licensure.  If you need an access code to create your on-line account, another can be requested by email:  spiritfees@lcb.wa.gov or by phone: 360.664.1721 option 2.  In order to ensure security of a licensee account, we will mail the access code to the address listed in our system via the US Postal Service or to an email address on file.  If you have any questions, please feel free to contact the WSLCB Spirit Fee Unit.

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