The LIQ-164 form has been revised to remove the spirit purchase section.  This information must be able to be provided when requested by the Liquor and Cannabis Board.

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 as follows*:

1st Quarter – April 25th
2nd Quarter – July 25th
3rd Quarter – October 25th
4th Quarter – January 25th

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

*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.

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