Who this guide is for
This guide is written for a winery physically licensed in Washington as a Domestic Winery. It covers the recurring state and federal obligations most likely to touch production, cellar records, wholesale and retail wine movements, tasting rooms and finance.
Washington domestic winery
Start with the main guide below. Your central LCB wine report is the LIQ-774/777 WA Domestic Wine Summary Tax Report.1
Winery outside Washington
Do not assume LIQ-774 applies. Washington uses Wine Shipper and COA paths for out-of-state wineries; monthly forms differ. See the out-of-state DTC section.11
Municipal land use, building/fire approvals, employment law, environmental permits, food service and fact-specific tax issues are outside this guide except where noted. They can still apply to a particular winery.
The Washington winery reporting calendar
| Obligation | Typical cadence | Due | Important qualifier |
|---|---|---|---|
| LCB LIQ-774/777 | Monthly if taxable WA sales exceed 6,000 gal/year | 20th of following month | File even for zero activity. E-file by 10:00 PM and complete payment/confirmation.1 |
| LCB LIQ-774/777 | Annual only with LCB approval if at or below 6,000 gal | January 20 following year | New licensees seeking annual status must notify LCB within 30 days of license issuance.2 |
| WA DOR excise tax return | DOR assigns monthly, quarterly or annual | Monthly: 25th; quarterly: month-end after quarter; annual: April 15 | Use the current DOR calendar because holidays and assigned frequency control.8 |
| TTB Form 5120.17 | Annual, quarterly or monthly depending on federal eligibility | Generally 15th day after reporting period | Federal inventory/tax-return thresholds are separate from Washington's 6,000-gallon rule.13 |
| TTB F 5000.24 excise tax return | Annual, quarterly or semimonthly depending on federal eligibility | Per TTB's current calendar | Do not infer tax-return frequency from Form 5120.17 alone.14 |
Get the federal and Washington licenses in the right order
TTB says wine-premises operations cannot begin until federal qualification is approved, and TTB does not charge a federal application or maintenance fee. Washington's domestic-winery application rules require a copy of the approved federal producer/blender permit.124
- Qualify the wine premises with TTB. Use the federal application path appropriate to the winery's activities.
- Apply for the Washington liquor license through the state licensing process. LCB currently routes in-state liquor-license applications through Washington's Business Licensing Service.4
- Keep the approved premises and privileges aligned with actual operations. Material premise changes, added locations or other privileges can require prior approval.
| Domestic Winery annual production | Current WA license fee | Authority |
|---|---|---|
| Under 250,000 liters/year | $150 | RCW 66.24.170 and current LCB fee page3 |
| 250,000 liters/year or more | $600 | RCW 66.24.170 and current LCB fee page3 |
A domestic winery may operate up to four additional locations under the privileges described in RCW 66.24.170. Servers who sell or serve alcohol for on-premise consumption, including samples, need the applicable Class 12 or Class 13 MAST permit.310
File LIQ-774/777 on the cadence LCB has assigned
Washington domestic wineries are required to submit LIQ-774/777, WA Domestic Wine Summary Tax Report. Wineries with more than 6,000 gallons of total taxable Washington sales per calendar year file monthly, including months with no activity. Wineries at 6,000 gallons or less may file annually only after receiving LCB approval.1
Monthly filing
- Report each month, including zero-activity months.
- Due the 20th day of the following month.
- For e-filing, submit by 10:00 PM on the due date, finish the payment transaction and receive a confirmation number.1
- Late unpaid balances accrue a 2% penalty per month or fraction of a month under RCW 66.24.210.5
Annual filing
If the winery qualifies at 6,000 gallons or less and LCB approves annual reporting, the annual report is due January 20 of the following year. Under current WAC 314-19-015, a new licensee expecting to qualify must notify LCB within 30 days of license issuance to use annual reporting, and filing-frequency changes take effect only at the beginning of a calendar year.2
Current Washington wine-liter tax rates
The current domestic-winery instruction packet linked from LCB's winery reporting page lists the following rates. Because rates are high-volatility compliance data, confirm the live LIQ-774/777 instructions before filing.15
| Product category | Current wine tax rate | Watch-out |
|---|---|---|
| Cider as defined by RCW 66.24.210 | $0.0814/liter | State definition requires apple/pear fermentation and 0.5% to 8.5% ABV. |
| Non-fortified wine | $0.2292/liter | Do not classify solely from a generic federal category. |
| Fortified wine | $0.4536/liter | Washington's fortified-wine definition has statutory exceptions.6 |
Know what belongs in Washington taxable wine activity
Current WAC 314-24 identifies specific domestic-winery dispositions that are subject to Washington wine tax and others that are not. This is a wine-tax classification table, not a statement about retail sales tax, B&O tax or federal tax.7
| Disposition by a Washington domestic winery | WA wine tax? | Practical note |
|---|---|---|
| Retail wine sold on licensed winery premises or an additional winery location | Yes | Also review DOR retail sales tax and Retailing B&O treatment. |
| Wine sold directly to Washington retail licensees | Yes | Keep sales and shipping documents tied to the report period. |
| Samples furnished to retail licensees | Yes | Different from samples furnished to distributors. |
| Qualifying donations covered by the WAC reporting category | Yes | Do not assume “donated” means tax-free. |
| Farmers-market wine sales | Yes | Retail tax obligations can also apply. |
| Previously exported Washington wine returned to WA and used in a taxable category | Yes | Returned exports have additional LCB source-record/reporting rules. |
| Wine sold or furnished as samples to a licensed distributor | No | Maintain records that support the disposition. |
| Outgoing interplant transfer | No | Tax can arise later if the receiving winery uses wine in a taxable category. |
| Direct export outside Washington | No | Retain shipping documents proving export. |
| Complimentary tasting at the winery or additional winery location | No | This is the state wine-tax treatment; MAST and service rules still apply. |
How to close and submit the LCB report
- Reconcile production, transfers and removals. Tie gallons/liters and disposition categories to source records before calculating tax.
- Prepare LIQ-774/777 for the correct license and reporting period. Do not combine separate licenses or permits into one report.2
- Log in to LCB's Beer and Wine Tax Reporting system. LCB's current filing instructions direct users to select “File Reports” and open the applicable reporting month.16
- Save pending, then submit the pending report. Choose the applicable submission/payment option. A zero-activity or zero-balance report still must be filed when monthly reporting applies.
- Confirm completion. For e-filed reports, LCB says submission is not complete until the payment transaction is finished and a confirmation number is received.1
- Archive the filed report, confirmation and reconciliation. Retain them with the supporting sales, shipping and production records for audit support.
Official LCB help: beerwinetaxes@lcb.wa.gov · (360) 664-1721. Confirm contact details on the LCB Tax and Fee Reporting page.
Corrections and record retention
If a filed beer/wine report is wrong, LCB instructs licensees to submit a correction report for each affected reporting period. LCB currently says credits from correction reports are honored back two calendar years. The agency also states that its correction review does not prevent a later audit.17
Washington's winery record rule requires core sales, shipment and receipt records to be retained for at least three years. Computerized records are acceptable when there is an audit trail that can trace transactions to source documents and reconstruct the final totals.7
Federal TTB retention is similar but not identical. Under 27 CFR 24.300, prescribed wine records and source records generally must be kept for at least three years from the date of the record or the last entry, whichever is later, and TTB can require retention for up to three additional years.15
Washington Department of Revenue reporting is separate from LCB
Do not treat the LIQ-774/777 as the winery's only Washington tax return. DOR's wine-industry guidance states that retail wine sales to consumers are generally reported under Retailing B&O, and the winery collects retail sales tax. The local sales-tax rate depends on where the customer receives the product, so use DOR's current rate tools instead of hard-coding one statewide total rate.8
DOR assigns a filing frequency. Its current due-date guidance says monthly returns are generally due on the 25th of the following month, quarterly returns on the last day of the month following the quarter, and annual returns on April 15. Always use the current-year calendar and the frequency shown in the winery's DOR account.8
TTB operational reports and federal excise tax are their own cadence
A Washington winery's federal reporting obligations do not inherit Washington's state filing frequency. TTB's current eligibility framework for the Report of Wine Premises Operations, TTB F 5120.17, uses federal inventory and tax-return criteria.13
| TTB F 5120.17 frequency | Current high-level eligibility | Operational report due |
|---|---|---|
| Annual | Qualifying annual federal tax-return filer whose bulk + bottled wine inventory is not expected to exceed 20,000 gallons for any one month during the calendar year | Generally by the 15th day after the annual period |
| Quarterly | Qualifying quarterly federal tax-return filer whose bulk + bottled wine inventory is not expected to exceed 60,000 gallons for any one quarter during the calendar year | Generally by the 15th day after the quarter |
| Monthly | Wineries that do not qualify for annual or quarterly reporting | Generally by the 15th day after the month |
Federal excise tax returns use a different eligibility test again. TTB currently provides annual filing for qualifying taxpayers expecting $1,000 or less in covered federal excise tax liability, quarterly filing for qualifying taxpayers expecting $50,000 or less, and semimonthly filing otherwise, with prior-year conditions and other rules. Use TTB's current due-date page for the exact period calendar rather than copying dates into a static compliance calendar.14
Labels, alcohol service and nonalcoholic products
COLA and Washington label submission
WAC 314-24-040 requires applicable federal Certificate of Label Approval information to be submitted to LCB before wine is sold in Washington and provides a state tracking-label route for wines under 7% ABV. When a federal label change requires new federal approval, the corresponding Washington submission requirement follows the rule.7
MAST for on-premise alcohol service
People who sell or serve alcohol for on-premise consumption, including pouring samples, need a current Class 12 or Class 13 alcohol-server permit as applicable. This matters at the production winery and additional tasting locations.10
WSDA food-processor licensing
WSDA says a facility producing only alcoholic beverages is licensed through LCB and does not need a separate WSDA Food Processor License for that activity. If the winery also makes nonalcoholic or soft-drink-type products, WSDA food-processing licensing can apply to those products.18
If your winery is outside Washington but ships to Washington consumers
Washington changed from reciprocity to a permit framework for out-of-state winery direct shipping. A U.S. winery licensed in its home state and federally qualified can use Washington's Wine Shipper permit; a winery already holding a Washington Wine Certificate of Approval uses the applicable direct-to-consumer endorsement. The Wine Shipper permit fee is currently $150; the consumer-shipping endorsement for a COA holder is no-fee.11
- Wine Shipper and applicable COA holders report shipments monthly, including months with no sales.11
- The current LCB beer/wine reporting guide identifies LIQ-870 for Wine Shipper to Consumer and LIQ-778 for Wine COA reporting.17
- Out-of-state direct sellers must collect and remit Washington sales tax through DOR and pay applicable Washington wine tax to LCB.11
- LCB's current direct-shipping guidance says the shipping container must state that it cannot be delivered to someone under 21 or to a person who appears intoxicated.11
A defensible winery compliance close
| Close control | Owner | Evidence to retain |
|---|---|---|
| Freeze and review production-period transactions | Winemaking / cellar | Production ledger, additions, gains/losses, bottling and transfer records |
| Reconcile sales and wine movements by Washington tax category | Compliance / finance | Invoices, bills of lading, tasting/sampling logs, export and transfer records |
| Prepare and review LIQ-774/777 | Compliance | Filed report, calculation support, confirmation/payment evidence |
| Reconcile DOR return to consumer/wholesale sales | Finance | DOR workpapers, sales-tax sourcing support, filed return |
| Prepare TTB F 5120.17 at the federally assigned cadence | Winemaking / compliance | Operational report and supporting wine-premises ledger |
| Prepare federal excise tax return/payment at current TTB cadence | Finance / compliance | F 5000.24, Pay.gov confirmation or other filing evidence |
| Archive immutable close packet | Compliance | Exact reports, exports, workpapers, source records and approvals used for filing |
Eight Washington winery compliance mistakes to prevent
- Confusing LCB's 6,000-gallon threshold with TTB reporting thresholds. They govern different filings.
- Skipping a zero-activity LCB month. Monthly filers still report zero activity.
- Assuming every winery at or below 6,000 gallons can automatically file annually. LCB approval is required.
- Classifying fortified wine only by ABV. Washington's statutory exceptions matter.
- Calling all free wine “non-taxable.” Retail-licensee samples and complimentary winery tastings receive different wine-tax treatment.
- Letting the LCB report stand in for DOR. Retail sales tax and B&O reporting are separate.
- Keeping only the filed form. The audit trail needs source records and the reconciliation that produced the filed totals.
- Using an out-of-state direct-ship form for a Washington domestic winery. The license and report path depends on where and how the winery is licensed.
What Washington wineries should watch next
LCB tax-reporting system replacement: LCB says its new all-in-one Tax & Fee System is anticipated to launch in spring 2027. Portal screenshots and click paths are therefore high-volatility. Use LCB's current filing page for live instructions.19
Shared or leased liquor premises: 2SHB 1701 took effect June 11, 2026, and LCB has active rulemaking for leasing liquor premises as of this guide's verification date. Wineries structuring shared facilities should check the live rulemaking record before relying on a facility plan.20
Washington winery compliance FAQ
What report does a Washington domestic winery file with LCB?
LCB requires LIQ-774/777, the WA Domestic Wine Summary Tax Report. LIQ-777 covers sales to Washington wine distributors as part of the report set.1
When is a Washington winery's monthly LCB report due?
The 20th day of the month following the reporting month. Electronic reports must be submitted by 10:00 PM on the due date, with the payment transaction completed and confirmation received.1
Can a small Washington winery file LCB wine reports annually?
Yes, if total taxable Washington wine sales are 6,000 gallons or less and LCB approves annual filing. Annual reports are due January 20 following the reporting year.1
Does a monthly Washington winery file if there were no sales?
Yes. Current LCB guidance and WAC 314-19-015 require monthly reports even for periods with no activity when monthly filing applies.2
What is the late penalty on unpaid Washington wine tax?
RCW 66.24.210 provides a 2% penalty per month or fraction of a month for applicable late tax payments. LCB's current winery page also states that penalties accrue at 2% per month on unpaid balances.5
Is wine over 14% ABV always “fortified wine” for Washington wine tax?
No. Washington's definition has important exceptions, including certain naturally fermented wine over 14% without added spirits/brandy/alcohol and certain qualifying aged wine. Check RCW 66.04.010 before classifying a product.6
How long should a Washington winery keep LCB records?
Washington's winery rules generally require key transaction and shipping records for at least three years. Federal TTB retention is also generally three years but uses its own starting point and can be extended by TTB.715
Does filing LIQ-774/777 satisfy Washington DOR tax filing?
No. LCB wine-tax reporting and DOR excise-tax reporting are separate. Consumer wine sales generally involve Retailing B&O and retail sales tax reporting through DOR.8
Does Washington's 6,000-gallon threshold control TTB Form 5120.17 frequency?
No. TTB uses separate federal inventory and tax-return eligibility tests. Check TTB's current operational-report due-date guidance for the winery's federal cadence.13
What does an out-of-state winery use to ship DTC into Washington?
Washington uses a Wine Shipper permit for qualifying out-of-state U.S. wineries or a direct-to-consumer endorsement for a winery already holding a Washington Wine COA. Those paths report monthly and use different LCB forms from an in-state Domestic Winery.11
Washington winery compliance terms
- LCB / WSLCB
- Washington State Liquor and Cannabis Board, the state alcohol licensing and wine-tax reporting agency.
- LIQ-774/777
- Washington's Domestic Wine Summary Tax Report set for a Washington domestic winery.
- DOR
- Washington State Department of Revenue, which administers B&O and retail sales tax reporting.
- TTB
- U.S. Alcohol and Tobacco Tax and Trade Bureau, the federal regulator for winery qualification, federal excise tax, operational reporting and applicable label approval.
- F 5120.17
- TTB Report of Wine Premises Operations.
- COLA
- Certificate of Label Approval issued by TTB when federal label approval applies.
- MAST
- Mandatory Alcohol Server Training for people who serve, sell or supervise alcohol service for on-premise consumption in Washington.
Primary and authoritative sources
Material compliance claims in this guide were checked against current official sources on August 5, 2026. Near-claim citations above point to the source list below.
- Washington State Liquor and Cannabis Board. Winery tax reporting: LIQ-774/777, filing frequency, due dates and current instruction packet. Accessed Aug. 5, 2026.
- Washington State Legislature. WAC 314-19-015, beer and wine tax reports. Current rule accessed Aug. 5, 2026.
- Washington State Legislature / LCB. RCW 66.24.170, Domestic Winery license and current LCB non-retail license descriptions and fees. Accessed Aug. 5, 2026.
- Washington State Legislature / LCB. WAC Chapter 314-24, Domestic Wineries and Domestic Wine and LCB liquor-license application guidance. Accessed Aug. 5, 2026.
- Washington State Legislature. RCW 66.24.210, wine and cider taxes. Accessed Aug. 5, 2026.
- Washington State Legislature. RCW 66.04.010, definitions including table wine and fortified wine. Accessed Aug. 5, 2026.
- Washington State Legislature. WAC Chapter 314-24, current domestic-winery rules, including taxable dispositions, labels and records. Accessed Aug. 5, 2026.
- Washington State Department of Revenue. Wine sales to consumers, retail sales tax, and filing frequencies and due dates. Accessed Aug. 5, 2026.
- Washington State Department of Revenue. Wine-industry manufacturing activities. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. Selling Alcohol Responsibly / MAST. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. Direct Shipping Laws and Winery COA and Shipper to Consumer reporting. Accessed Aug. 5, 2026.
- Alcohol and Tobacco Tax and Trade Bureau. Wine permits and federal application process. Accessed Aug. 5, 2026.
- Alcohol and Tobacco Tax and Trade Bureau. Due dates for operational reports and Report of Wine Premises Operations. Accessed Aug. 5, 2026.
- Alcohol and Tobacco Tax and Trade Bureau. Due dates and eligibility for federal tax returns. Accessed Aug. 5, 2026.
- Electronic Code of Federal Regulations. 27 CFR 24.300, wine record retention. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. How to file tax reports online. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. Beer and Wine Tax Reporting Guide, including report-form matrix and correction instructions. Accessed Aug. 5, 2026.
- Washington State Department of Agriculture. Winery and Brewery food-processing licensing guidance. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. Tax and Fee Systems Replacement Project. Accessed Aug. 5, 2026.
- Washington State Liquor and Cannabis Board. Current Rulemaking Activity, including 2SHB 1701 leasing-liquor-premises rulemaking. Accessed Aug. 5, 2026.
- Washington State Wine Commission. 2024 Annual Report, confirming the $0.08/gallon winery assessment then in effect. Used as corroborating industry-agency context; current LCB instructions control filing. Accessed Aug. 5, 2026.
Verification and update policy
Verification cutoff: August 5, 2026. Next scheduled review: November 5, 2026.
Rates, forms, filing portals, licensing fees and open rulemaking are treated as high-volatility. This guide intentionally links back to controlling agency pages so a winery can confirm live requirements at the point of filing.