Marijuana Tax Reporting Guide

 
What can you do to avoid your account becoming past due?
  • Know your tax reporting and payment responsibilities (e.g. tax due date) by going to the section “Filing due dates“.
  • Mark your calendar with the tax due date and submit your report and payment before that date to avoid being assessed late payment penalties and to insure your payment is considered on time. 
  • We communicate primarily by email. Check your email and respond promptly to questions, missing report notices or send in your payment in upon receipt of our courtesy Balance Due Statement.
  • Keep your contact information (e.g. telephone numbers, mailing address and email) with the WSLCB current. Send an email to licensingchanges@lcb.wa.gov  with your UBI and license numbers, old information and new information. Call our customer service staff, (360)664-1600 Option 1, to confirm and update your information.

Statutory Rules and WAC’s 
Links to statutory rules and WAC’s governing excise tax percentage, 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, by the tax due date each month.  Your report and the collected marijuana excise tax payment must be received, or post marked if mailed, no later than the tax day each month to avoid the 2% late payment penalty.
 
Reporting sales / excise tax differences
If you collected more taxes than calculated from a cannabis buyer, you are required to either refund the amount to the buyer or report the over-collection using the Retailer Sales and Tax Form, cell 8, and submit the form and additional taxes to WSLCB by the tax due date 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.  Please note – we will only accept revised reports for the last 24 months of business.

The following information is required before we will start our review of the revised reports. 

  • The original report and supporting point of sale report.
  • The revised post of sales report and supporting point of sale report.

The LCB Finance Auditors may review your report and documents before accepting a revised report. 

 
Reports / Payments
To be compliant, your monthly sales/tax report and payment are to be submitted on or before the tax due date using our LIQ1295 (Retailer Sales and Tax Form). Your point of sale provider / integrators monthly sales report will not satisfy this requirement. Your license can be suspended and/or revoked if you are not fully compliant.
  • ACH payments / reports
    The date you submit your payment request to the the Bank’s payment portal (Retail Lockbox) is the payment date entered in our system. You are not able to “schedule your payment” in this system. Please email your completed report (Retailer Sales and Tax Form) to marijuanataxes@lcb.wa.gov.
     
  • Mailed reports and payments.
    Mailed reports must be post marked on or before the due date to be on time.  To ensure a postmark date, we suggest that you go into the post office and request they date stamp the envelope.  Please include a copy of your monthly sales/tax report when mailing your payment. You are not required to email your completed monthly sales/tax report, if you are mailing it with your payment.
     
  • Our mailing address is:
    Washington State Liquor and Cannabis Board
    PO Box 43085
    Olympia, WA 98504-3085

The 2% late payment penalty will be accessed on the account balance after the tax due date.  When the due date falls on a Saturday, Sunday, or a legal holiday, the payment envelope must be postmarked by the U.S. Postal Service no later than the next business day.

Non-legible postmarks, postmarks that are 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. If the payment envelope does not have a post-mark date, the date received by the “LCB” is used. 

To insure your account receives credit for your payment please have your license number listed on the check, insure the number amount and the written legal line match and sign your check. We will return your check if the legal line is blank or not signed.  

Making your payment in person
Due to the Governor’s Emergency Proclamation – Stay Home Stay Healthy, we have closed our building to the public and staff are working remotely. Please monitor the WSLCB website for the latest information regarding this.
 
Once the building reopens to the public and staff, we will resume accepting in person payments of checks, money orders, and cashier checks at the front desk Monday – Friday (excluding holidays) and from 8:00 AM to 4:50 PM. When paying in person, include a paper copy of your tax report with your payment. To avoid processing delays of your payment, please insure your license number is on the check.

To pay in person by a means other than check, money order(s) or cashier check, an appointment is required and you must have an approved and active waiver.  Appointments are scheduled (at least 24 hours in advance) and only on the tax due date. Additional instructions are included in our monthly notice to those approved to pay using the payment room.

 
To Apply for a Marijuana Payment Waiver
Payments by means other than ACH / EPAY, checks, cashier’s check or money order requires an approved payment waiver.
  • 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.
    • Bank account cancellation letter.
Other information that would support your inability to get a bank account. 
Your documentation must be dated within the last 90 days and if from a bank / credit union include their name and address. 
Waivers request can be by email to marijuanataxes@lcb.wa.gov or standard mail to:
Washington State Liquor and Cannabis Board
Financial Division
1025 Union Avenue SE
Olympia, WA 98504-3085
Waiver request take a minimum of three business days to process.  Waiver request received on the tax due date will be processed after the tax due date. 
 
 
Filing Due Dates
 
Monthly Sales Reports and Payments Due Dates
Monthly Sales Reporting Period for: Due Date 2% Penalty Begins
October 11/20/2020 11/21/20
November  12/21/20 12/22/20
December 1/20/21 1/21/21
January 2/22/21 2/23/21
February 3/22/21 3/23/21
March 4/20/21 4/21/21
April 5/20/21 5/21/21
May 6/21/21 6/22/21
June 7/20/21 7/21/21
July 8/20/21 8/21/21
August 9/20/21 9/21/21
September 10/20/21 10/21/21
 
Record Keeping
Keep your paper and electronic records for a minimum period of six years (current year plus previous five years).  You may be required to retain records for longer periods to meet the requirements of other Washington agencies or to meet federal requirements.  
 
Auditing
The tax and fee review does not prevent the WSLCB from assessing additional taxes in the future.  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 six-year period (current year plus prior completed five -years) and they be available for inspection if requested by an employee of the WSLCB.
 
WSLCB Marijuana Examiners
Send questions regarding changes to inventory, manifest, incorrect sales and transfers by email to the WSLCB Marijuana Examiners at mjexaminer@lcb.wa.gov or (360) 664-1614.
 
Marijuana Information Page
Find up-to-date information on the Marijuana Information Page.
 
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