Wslcb form liq 871 2026

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A liquor license is renewed annually through the Washington State Department of Revenue (DOR) Business Licensing Service. You will receive a renewal notice from DOR approximately 45 days before your license expires. You must pay your annual license fee before or on your expiration date to avoid late renewal penalties.
Spirits sales tax is based on the selling price of spirits in the original package. 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%.
Distilled spirits tax rates may also differ within states according to alcohol content, place of production, or place purchased (such as on- or off-premises or onboard airlines). Across states, Washington state levies the greatest excise tax rate on distilled spirits, at $36.55 per gallon.

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Neighboring Oregons excise tax, the countrys second highest, is $22.85 per gallon compared to Washingtons $36.55 per gallon. Virginia, Alabama, and North Carolina follow Washington and Oregon as the nations highest liquor-taxed states, while Wyoming and New Hampshire maintain the lowest liquor taxes.
These duties were instituted by governments to raise needed revenues, which is effective if consumption does not respond very much to tax-induced changes in retail prices. This economic condition is known as a price inelastic demand. Evidence on the price elasticity of demand for alcohol beverages is reviewed below.

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