Marijuana Tax Reporting Guide

 
What can you do to avoid your account becoming past due?
  • Know your tax responsibilities and plan for them.
  • It is recommended that you set up a separate account for your tax obligations and regularly deposit collected excise tax or other taxes you may owe. Withdraw the funds only when you pay the taxes.
  • Pay attention to the tax return due date - monthly sales are to be confirmed and marijuana excise tax paid on or before the tax due date of the following month.
  • Pay your tax obligation early to allow for issues with your bank (if using ACH, checks) or the post office.
  • If mailing your payment, we recommend that you go into the Post Office and request they hand stamp your envelope with the mailing date.
  • Check your email for Balance Due Notices and respond promptly with your payment for the amount due.
  • Promptly notify the Liquor and Cannabis Board if your address and/or phone number changes by sending an email to licensingretail@lcb.wa.gov with your UBI and license numbers, old information and new information.
 
Statutory Rules and WAC’s 
Links to statutory rules and WAC’s governing excise tax %, monthly sales reports, filing date, late payment penalties and unpaid tax obligations.
Retailer Sales and Tax Form link - Retailer Sales and Tax Form
 
Retail Licenses – Monthly Sales / MJ Excise Tax Reporting
Marijuana retail licensees are required to report (Retailer Sales and Tax Form) their monthly sales, even if you have no sales to report by the tax due date each month.  Your report and marijuana excise tax payment must be received, or post marked if mailing, no later than tax day each month to avoid the 2% late payment penalty.
 
Reporting sales / excise tax differences
Retailer’s over-collection of excise tax from cannabis buyers.  If you collected more taxes than owed from a cannabis buyer, you are required to report the over-collection using Retailer Sales and Tax Form and submit the form and taxes to WSLCB by the 20th of the following month.
 
Amending a Previously Filed Sales Report
To amend a previously submitted report, email the completed form Retailer Sales and Tax Form to marijuanataxes@lcb.wa.gov.  Include copies back-up information for our review.  Please note that your request will be forwarded to our MJ Examiners and Enforcement for review.  You will be notified if your change has been approved.
 
Mailing Reports / Payments
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.  A copy of your confirmed report must be included when mailed with payment (if applicable) to:
Washington State Liquor and Cannabis Board
Financial Division/Tax and Fee Unit
3000 Pacific Ave. SE
PO Box 43085
Olympia, WA 98504-3085
A 2% late payment 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.
Postmarks that are not legible, difficult to read (light, blurred or incomplete), partially off the envelope so the date cannot be read, and received after the tax due date will be considered late and will be assessed a penalty.
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.
 
Making your payment in person
If you wish to pay in person, checks, money orders, cashier checks are accepted at the front desk Monday – Friday (excluding holidays) and from 8:00 AM to 4:50 PM.  Please note the doors are locked at approximately 4:55 PM each day and once locked we are not able to assist you.  Please bring a paper copy of your confirmed tax report with your payment.
 
If you wish to pay in person by another means than by check, money order(s) or cashier check, an appointment is required and you must have an approved and active waiver.  Payment appointments are accepted for tax day and the four business days before only.  Our payment is closed from noon to one.  Our last appointment is scheduled for 4:00 PM and we are not able to take payments after 4:30 PM.  You are required to make an appointment 24 hours in advance if you wish to make your payment on tax day.
 
Please call if you are going to be late.  We will try to reschedule your appointment however be aware that others are also waiting and you may be requested to wait or come back another day.
When making your payment in person, you must have a copy of your completed report, the exact payment amount is required including change and no rolled coins will be accepted.
 
To Apply for a Marijuana Payment Waiver
Payments by means other than ACH / EPAY, checks, cashier’s check or money order
A waiver is required to pay by cash.
  • Request for waivers are to be submitted in writing by email or USPS, along with copies of one of the following documents - bank account application, bank account denial letter, cancellation letter or other information that would support your inability to get a bank account.  Documentation must be dated within the last 90 days and if from a bank / credit union include their name and address.  Waivers can be submitted by email to marijuanataxes@lcb.wa.gov or standard to:
  • Washington State Liquor and Cannabis Board
Financial Division
3000 Pacific Ave. SE
P.O. Box 43085
Olympia, WA 98504-3085
  • Waiver request take a minimum of three business days to process.  Request received on tax day may not be processed until the next business day.
 
 
Filing Due Dates
 
Reporting Period Due Date 2% Penalty Begins
July 08/21/17 08/22/17
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 01/20/18 01/21/18
January 02/20/18 02/21/18
February 03/20/18 03/21/18
March 04/20/18 04/21/18
April 05/21/18 05/22/18
May 06/20/18 06/21/18
June 07/20/18 07/21/18
 
Record Keeping
Records (paper and electronic) must be kept for a minimum period of four years (current year plus previous three years).  You may be required to retain records for longer periods to meet the requirements of other Washington agencies or to meet federal requirements.  You may be required to provide paper copies during an audit.
 
Auditing
The tax and fee 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 four year period (current year plus prior completed three-years) and they must be made available for inspection if requested by an employee of the WSLCB.
 
WSLCB Marijuana Examiners
Questions regarding changes to inventory, manifest, incorrect sales and transfers should be directed to the WSLCB Marijuana Examiners at mjexaminers@lcb.wa.gov or (360) 664-1614.
 
Marijuana Information Page
Find up-to-date information on the Marijuana Information Page.
 
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