Effective January 1, 2020 the LIQ-164 form has been revised to include Spirit Retailers who sell spirits for resale and are required to pay the distributor license fee when no other distributor license fee has been paid.

Washington Retailers are required to submit form LIQ-164 Washington Spirit Retailer Sales Summary Fee Report each quarter including quarters with no activity.  Reports are due on the 25th day of the month following the end of the calendar quarter 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 1% per month on all unpaid balances.

The required reports must be:

  1. On a form furnished by the board;
  2. Filed every quarter, including quarters with no activity or payment due;
  3. Submitted with payment due to the LCB on or before the due date.
  4. Filed separately for each liquor license held.

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

Note: Washington Retailers with endorsement to Receive Direct Shipment(s) from out of state Distillery/Winery/Brewery must file form LIQ-871 (below) each month; including months with no out-of-state activity.

  • LIQ-871 Retailers Receiving Direct Shipment From Out-of-State Distillery, Winery or Brewery
    - Including instructions
  • LIQ-063 Retailer Discontinue Endorsement Out of State Suppliers
    - Including instructions

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: or by phone: 360.664.1732.  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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