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Reporting Guide

We want to make filing and processing tax and fee reports as easy and efficient as possible for licensees. We designed this guide to help you through the reporting and/or payment process.

Please note: Each license location must file a report each reporting period, even if there has been no activity.

Two Ways to File Your Report

  1. Electronic Filing
    Licensees may use the WSLCB’s Online Tax and Fee Reporting and Payment System.
    Click on the Tax and Fee Reporting icon to access the Online Reporting and Payment System.
  • Electronic Filing is available for the following forms:
    • LIQ-112 Craft Distillery Production and Sales Summary Fee Report
    • LIQ-160 Distillery Production and Sales Summary Fee Report
    • LIQ-161 Washington Spirit Distributors Sales Summary Fee Report
    • LIQ-163 Spirit Authorized Representative Certificate of Approval Holder Summary Sales Report
    • LIQ-164 Washington Spirit Retailer Sales Summary Fee Report
    • LIQ-308/308A Beer Certificate of Approval Holder Summary Tax Report
    • LIQ-526/526A Domestic and Micro Brewery Summary Tax Report
    • LIQ-774/779  Washington Domestic Winery Summary Tax Report
    • LIQ-778/778A Wine Certificate of Approval Holder Summary Tax Report
    • LIQ-870 Wine Shipper to Consumer Summary Tax Report
    • LIQ-871 Retailer Receiving Direct Shipment Summary Report
       
  • Benefits of Filing Electronically
    • No payment fee
    • Accurately calculates taxes due and flags potential errors.
    • Safe and secure payment by E-check through US Bank.
    • Save postage and the chance of your report getting lost or delayed in the mail.
    • And much more 
  1. Paper Returns
    All reporting forms are available for download by clicking on your license type on the menu to the left on this page. The WSLCB will send one paper report when requested.

    Paper forms must be submitted by mail with payment (if applicable) to:

  • Washington State Liquor Control Board
    Financial Division/Tax and Fee Unit
    P.O. Box 43085
    Olympia, WA 98504-3085

note: If there is no payment due, the report may be emailed to beerwinetaxes@liq.wa.gov or spiritfees@liq.wa.gov.

Reporting Frequency

  • Monthly reports must be submitted, with the payment due (if applicable), to the WSLCB postmarked on or before the 20th day of the month following activity. For example, a report listing transactions for the month of January is due postmarked by February 20th.
  • Quarterly reports must be submitted with payment due (if applicable), to the WSLCB postmarked on or before 25th of the month following the end of the quarter you are reporting activity for.  For example, a report listing transactions for the 2nd quarter (April, May, June) is due postmarked by July 25th.
  • Annual reports must be submitted, with payment due (if applicable), to the WSLCB on or before January 20th of the year following activity.  For example, a report listing transactions for 2012 is due January 20, 2013.

When the due date falls on a Saturday, Sunday, or a legal holiday:

  • Paper filing must be postmarked by the U.S. Postal Service no later than the next postal business day.
  • E-payment must be processed and submitted to the US Bank website by 11:59 p.m. on the due date.

Previous Balances

If additional taxes/fees are due, a notification will be mailed to your mailing address on file. Payment can be submitted electronically with your monthly report. For example, if your current month taxes/fees are $35.00 and you have a $10.00 balance due, the total amount of your payment would be $45.00. Balance due payment may be submitted with your current monthly report and sent via mail.

Correcting a Previously Filed Return
If you find you have reported incorrectly, you must file an amended report(s) for each month that needs corrected.

  • Revisions cannot be submitted electronically.
  • The WSLCB will only honor request for credits/refunds dating back two calendar years prior to the year and month in which the refund request is made.

To file an amended return:

  1. Submit a report for each month to be corrected. Forms are available to download by clicking on your license type on the menu to the left on this page.
  2. At the top right-hand side of the form, check revised/correction report box and indicate the reporting period of correction.
  3. Report only changes to be made to your original report by either entering a positive number to account for the amount under reported on the original report or a negative number to account for the amount over reported on the original report.
  4. Calculate your totals for correction only.
  5. If additional taxes/fees are due, the amount must be remitted along with the corrected report, including any applicable late penalties at 2% of the balance due per month to:
  • Washington State Liquor Control Board
    Financial Division/Beer and Wine Tax Unit
    P.O. Box 43085
    Olympia, WA 98504-3085
  1. If taxes/fees have been overpaid or there is no liability, you may submit the report as an attachment emailed to beerwinetaxes@liq.wa.gov or spiritfees@liq.wa.gov.
  2. If taxes/fees have been overpaid, we will send a notification to the mailing address we have on file and a credit will be applied against your future taxes/fees.
  3. You may request a refund be issued for credits greater than $10.

Record Keeping
All records (paper and electronic) must be kept for a period of three years. You may have retention requirements for other Washington agencies or to meet federal requirements. You may be required to provide paper copies during an audit.

Contact
If you have questions, please contact the WSLCB Tax and Fee Unit at beerwinetaxes@liq.wa.gov or spiritfees@liq.wa.gov or (360) 664-1721.