Attention Washington Craft Distillers

• Fees collected by the Liquor Control Board
  • From Dec. 8, 2011, to Apr. 30, 2012, when selling directly to retail customers, you must pay a 17 % retail spirits license fee on your gross spirits sales. These fees are payable monthly, due on or before the 20th of each month based on the prior month’s activity. These fees are calculated on the selling price, exclusive of all state taxes.
     
  • As of Mar. 1, 2012, when selling to licensed retailers, you must pay a 10 % distributor license fee on your gross spirits sales. The fee is payable monthly, due the 20th of each month based on the prior month’s activity. This fee is calculated on the selling price, exclusive of all state taxes.
     
  • As of May 2012, Craft Distillers are exempt from the 17% retail spirit fee on gross sales made to consumers per Senate Bill 6635. ...read more
     
• Letter to craft distillers:
  - An update on I-1183 issues -Dated 12/20/2011
• Impact of the passage of Initiative 1183
  - A joint letter to craft distillers from the Liquor Control Board and Department of Revenue
   

Report Filing

Note: Invoices are not required unless requested.

• LIQ-112
  The following LIQ-112 report versions reflects the exemption of the 17% retail spirit fee on gross sales made to consumers per Senate Bill 6635.
  • LIQ-112 Craft Distillery Production and Sales Summary Fee Report (dated 5/12)
     - Including instructions - Sales Detail Worksheet
    • File online
    • For activities in May 2012 and future reports, use this form dated 5/12 .
    • Excel format

Tools and other helpful links

• Price Calculator
  - For Distillers, Distributors, and Off-Premises
   
• Proof Gallon 
  - Conversion Table for Distillers

• Alcohol and Tobacco Tax and Trade Bureau (TTB) Information links. 
  - Below are resource links to TTB web information.

• TTB Website homepage
• TTB Forms Page
  • TTB  F5110.11 form
  • TTB F5110.40 form
  • TTB F5110.28 form