Monthly Reporting Guide for Non-Retail Licensees
Including Retailers Receiving Direct Shipments
We want to make filing and processing as easy and efficient as possible
for licensees. We designed this guide to guide you through the reporting
and/or payment process.
Two Ways to File Your Tax Return
1. Electronic Filing
Licensees may use the Liquor Control Board’s new online payment and
reporting system. Because the system is new, we’re rolling-out the
licensees eligible to use the system in waves. To view the roll-out
schedule, please check the
Online Tax Payment homepage.
Benefits of Filing Electronically
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Accurately calculates taxes due and flag potential errors.
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Safe and secure payment by E-check through US Bank.
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Save postage and the chance of your report getting lost or delayed in
the mail.
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Forms available for e-filing and e-payment:
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Wash Domestic Winery Summary Tax Report
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Wine Certificate of Approval Holder Summary Tax Report
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Wine Shipper to Consumer Summary Tax Report
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Retailer Receiving Direct Shipment Summary Report
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Domestic and Micro Brewery Summary Tax Report
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Beer Certificate of Approval Holders Summary Tax Report
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2. Paper Returns:
Paper monthly reporting forms are sent to new licensees for copying
and are available on the LCB web page for down loading. LCB will send
paper reports when requested. Paper forms must be submitted by mail with
payment to:
WSLCB-Financial Division
PO Box 43085
Olympia, WA 98504-3085
Or
If no tax liability, the report may be faxed to 360-586-2085.
Reporting No Business Activity
Each license location must file a report each month, even if you do
not have any activity. You may report by:
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e-file
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paper (by mail)
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fax or
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email
Reporting Frequency
Monthly reports must be submitted, with the tax due, to the LCB
on or before the 20th day of each month, for the previous month.
For example, a report listing transactions for the month of
January is due by February 20. When the 20th day of the month
falls on a Saturday, Sunday, or a legal holiday:
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Paper filing must be postmarked by the U.S. Postal Service no
later than the next postal business day.
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E-payment must be processed and submitted to the US Bank
website by the 20th prior to 12:00 midnight.
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No activity report must be postmarked by the 20th or submitted
electronically prior to 12:00 Midnight of the 20th of the following month.
Correcting a Previously Filed Return
If you find that you have been reporting incorrectly, you must file
an amended return(s) for each report.
Note: The Liquor Control Board 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:
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Submit a paper version for each month to be corrected. Forms are
available to download at
http://www.liq.wa.gov.
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At the top right hand side of form check revised report box and
indicate month and year of correction.
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Report only changes to be made to your original report by either
adding only that which was not included or subtract from original
amounts by a negative number indicating the amount over stated.
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Calculate your totals for correction only.
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If additional taxes are due, the amount should be remitted along
with the corrected report, including any applicable penalties.
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If taxes have been overpaid, you will be notified by mail and a
credit will be applied against your future taxes.
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You may request a refund be issued, if greater than $10.
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Revised (Correction) Report must be mailed to:
Washington State Liquor Control Board
Financial Division/Beer and Wine Tax Unit
PO Box 43085
Olympia, WA 98504-3085
Credits and Previous Balances
All additional taxes due and overpaid taxes information will be mailed
to your mailing address on file. If additional taxes are due, payment
can be submitted electronically with your monthly report. For example,
if your current month taxes are $35.00 and you have a $10.00 balance
due, the total amount of your payment would be $45.00. All available
credits will also be listed and available to be taken electronically.
Record Keeping
All records (paper or electronic) must be kept for a period of 24
months. You may have longer time periods for retention 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 don’t hesitate to contact the LCB Beer
and Wine Tax Unit. We can be reached at
beerwinetaxes@liq.wa.gov
or 360-664-1721.