WINE SHIPPER TO CONSUMER SUMMARY TAX REPORT PO BOX 43085 OLYMPIA WA 985043085 Email: beerwinetaxes lcb.wa.govFor Annual Filers: Enter ANNUAL in month fieldMONTHLicensee Number Revised Report.

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How to fill out the WA LCB LIQ-870 online

Filling out the WA LCB LIQ-870 form is an essential step for wine shippers to consumers in Washington State. This guide provides clear, user-friendly instructions, ensuring that you can complete the online form accurately and efficiently.

Follow the steps to successfully complete the WA LCB LIQ-870 online.

  1. Click the ‘Get Form’ button to obtain the form and open it in your editor.
  2. Enter the reporting month in the appropriate field. For annual filers, be sure to include 'ANNUAL' in this field.
  3. Input your licensee number in the designated section to ensure your report is properly identified.
  4. If you are submitting a revised report, check the appropriate box to indicate this adjustment.
  5. Enter your licensee name clearly in the designated field to ensure proper identification.
  6. Fill in the total liters of wine shipped during the reporting period, rounding to two decimal places.
  7. Complete the location address section, which includes your city, state, and zip code.
  8. Calculate taxes due for each type of wine reported. Use the established rates: multiply the liters shipped for cider by 0.0814, for non-fortified wine by 0.2292, and for fortified wine by 0.4536.
  9. Sum the total tax amounts from the previous calculations to find the total tax due.
  10. If applicable, enter any penalties for late reporting—2% per month of the total tax due.
  11. Add the total tax due and any penalties to find your total due for the current reporting period.
  12. Enter any prior refund or balance due, indicating refunds as negative amounts.
  13. Ensure the form is certified true and correct by signing and dating in the appropriate sections.
  14. Finally, save, download, print, or share the completed form as needed.

Complete your WA LCB LIQ-870 form online today to ensure compliance.

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Is there tax on beer in WA?

selling beer in Washington. The tax applies to each 31-gallon barrel or its equivalent in cans and bottles. Beer is also subject to retail sales tax, whether purchased in the original container or for consumption on-premises of the seller. Tax exemptions may reduce the tax liability for this tax base.

The tax rate for on-premises retailers such as restaurants, bars, etc., is 13.7 percent. Since spirits purchases made by licensed on-premises retailers are for resale, their wholesale spirits purchases have a lower spirits sales tax rate.

Washington Wine Tax - $0.87 / gallon ✔ Washington's general sales tax of 6.5% also applies to the purchase of wine. In Washington, wine vendors are responsible for paying a state excise tax of $0.87 per gallon, plus Federal excise taxes, for all wine sold.

Rates vary widely: as low as $0.02 per gallon in Wyoming and as high as $1.29 per gallon in Tennessee. Missouri and Wisconsin tie for second lowest at $0.06 per gallon, and Alaska is second highest with its $1.07 per gallon tax.

Washington law exempts most grocery type food from retail sales tax. However, the law does not exempt “prepared food,” “soft drinks,” or “dietary supplements.” Businesses that sell these “foods” must collect sales tax. In addition, all alcoholic items are subject to retail sales tax.

The rate paid by the general public is 20.5%. The rate paid by on-premises retailers such as restaurants and bars on purchases from distributors and distillers is 13.7%.

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