Washington
Open with a permitPrepared for youLast checked September 29, 2026
Open to California wineries that hold a $150 wine shipper's permit and a Department of Revenue registration, with no volume limit.
Washington has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine shipper's permit from the Liquor and Cannabis Board, $150 a year. It is an endorsement on your Washington business license and is renewed each year.
- Volume limit
- None. There is no limit on the wine you can ship to a Washington consumer.
- Bond
- Not required as a rule, though the Board may require one to secure the wine tax.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Wine tax and shipment report, 20th of each month, zeros too (annual filers Jan 20) | LIQ-870 | Liquor and Cannabis Board | Prepared by Pinrates. You submit it in the Liquor and Cannabis Board's Beer and Wine Tax Reporting. |
| Sales tax return (monthly the 25th; quarterly the month after; annual April 15) | Combined Excise Tax Return | Department of Revenue | Prepared by Pinrates. You submit it in My DOR. |
When it's due
| Wine tax and shipments, LIQ-870 (monthly) | Every month, by the 20th |
| LIQ-870 (annual filers) | Jan 20 |
| Sales tax (monthly filers) | Every month, by the 25th |
| Sales tax (quarterly filers) | Jan 31, Apr 30, Jul 31, Oct 31 |
| Sales tax (annual filers) | Apr 15 |
Keep the rows that match your LCB election and DOR assignment. The permit endorsement renews on your business license expiration date, which the DOR sets.
Tax rates
State sales tax of 6.5% plus the local rate where the customer receives the wine. You also pay the wine tax: $0.2292 a liter, or $0.4536 for fortified wine.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None; only the carton warning, and your permit number in any advertising.
- Carrier
- The private carrier must get a signature, verify age, and confirm the recipient does not appear intoxicated.
Changes since September 29, 2026
None recorded. The Washington chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Washington's direct-shipping rules after that date is posted here.
Ship to Washington?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Washington chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wa-20 | Sections for B&O tax, state sales and use tax, local sales and use tax | Washington Department of Revenue, "Instructions for Completing the Combined Excise Tax Return" | Washington Department of Revenue |
| wa-23 | Business License Application | Washington Department of Revenue | |
| wa-24 | Addendum on wine tax payment and reports | LIQ-300 | Washington State Liquor and Cannabis Board |
| wa-25 | Tied-house statement of your financial interests, filed with the application | LIQ-187 | Washington State Liquor and Cannabis Board |
| wa-26 | Annual LIQ-870 filing at 6,000 gallons or less | Washington State Liquor and Cannabis Board |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wa-27 | File and pay the LIQ-870 online | Beer and Wine Tax Reporting | Washington State Liquor and Cannabis Board |
| wa-28 | Set up the online wine tax reporting account | Washington State Liquor and Cannabis Board | |
| wa-29 | File the Combined Excise Tax Return and renew the endorsement | My DOR | Washington Department of Revenue |
| wa-30 | Sales tax rate lookup by street address | Tax Rate Lookup | Washington Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wa-04 | $150 fee from July 27, 2025 | Washington State Liquor and Cannabis Board, "Direct Shipping Laws" | Washington State Liquor and Cannabis Board |
| wa-09 | Carton labeling | Rev. Code Wash. § 66.20.375 | |
| wa-10 | Monthly shipment reports | Rev. Code Wash. § 66.20.380 | |
| wa-11 | Wine tax | Rev. Code Wash. § 66.24.210 | |
| wa-12 | Permit requirements | Rev. Code Wash. § 66.20.370 | |
| wa-13 | Holders of a license to manufacture wine may ship to residents 21 or older | Rev. Code Wash. § 66.20.360 | |
| wa-14 | Out-of-state wineries need a wine shipper's permit | Rev. Code Wash. § 66.20.365 | |
| wa-17 | Consent to jurisdiction | Rev. Code Wash. § 66.20.390 | |
| wa-19 | Definitions of wine, table wine and fortified wine | Rev. Code Wash. § 66.04.010 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| wa-35 | Taxpayers keep records five years | Rev. Code Wash. § 82.32.070 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wa-01 | Wine shipper's permit is an annual permit | Wash. Admin. Code 314-24-232 | |
| wa-07 | Wine shipper reporting | Wash. Admin. Code 314-19-015 | |
| wa-18 | Wine shipper's permit | Wash. Admin. Code 314-24-231 | |
| wa-33 | Delivery charges, including shipping and handling, are part of the selling price even if billed separately | Wash. Admin. Code 458-20-110 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wa-02 | A liquor license is an endorsement on the DOR business license | Washington State Liquor and Cannabis Board, "Non-Retail Liquor License Description and Fees Information" | Washington State Liquor and Cannabis Board |
| wa-03 | Liquor licenses renewed annually through the DOR Business Licensing Service | Washington State Liquor and Cannabis Board, "Renew Your License" | Washington State Liquor and Cannabis Board |
| wa-05 | 6.5% state rate | Washington Department of Revenue, "Retail Sales Tax" | Washington Department of Revenue |
| wa-06 | Per-liter rates | Washington Department of Revenue, Tax Reference Manual, "Wine Tax" | Washington Department of Revenue |
| wa-08 | LIQ-870 Wine Shipper to Consumer | Washington State Liquor and Cannabis Board, "Winery COA" tax reporting | Washington State Liquor and Cannabis Board |
| wa-31 | $50 to open a business | Washington Department of Revenue, "Variable Business License Processing Fees" | Washington Department of Revenue |
| wa-32 | Who must register | Washington Department of Revenue, "Register Trade Names" | Washington Department of Revenue |
| wa-15 | Apply through the DOR Business Licensing Service | Washington State Liquor and Cannabis Board, "Apply for an Out-of-State Non-Retail License" | Washington State Liquor and Cannabis Board |
| wa-16 | Endorsement renewals | Washington Department of Revenue, "Get or Renew Your Business License" | Washington Department of Revenue |
| wa-34 | Retail sales tax applies to delivery charges on taxable products | Washington Department of Revenue, "Delivery Charges" tax topic | Washington Department of Revenue |
| wa-21 | Washington Department of Revenue, "Filing Frequencies and Due Dates" | Washington Department of Revenue | |
| wa-22 | $100,000 threshold | Washington Department of Revenue, "Out-of-State Businesses: Reporting Thresholds and Nexus" | Washington Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Washington chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.