Do you hold a producer, processor or retailer marijuana business license issued by the Liquor Control Board? If so, you will also owe taxes to the Washington State Department of Revenue.
Business and occupation (B&O) tax applies to your business’s gross receipts. You also must collect and remit to Revenue the sales tax on your retail transactions. The fact sheets at right explain your obligations.
No tax exemptions apply
These products do not qualify for either the sales tax exemption for prescription drugs or the sales tax exemption for food and food ingredients. None of Washington’s tax preferences for agricultural products or property tax incentives apply to marijuana businesses.
How to file and pay your taxes
Log on to Revenue’s My Account to file your monthly returns. You must file each month. If you have no business activity to report, you still must file a "no business" return.
You can also pay your taxes through My Account.
Businesses that cannot pay electronically must apply for a waiver and, in the meantime, pay their taxes by check, money order or cash.
Mail checks to:
Washington State Department of Revenue
PO Box 47464
Olympia WA 98504-7464
Cash payments – where to pay
To make an appointment to pay your taxes in cash, choose a field office location. Appointments are necessary for tax payments of $20,000 or more. Please schedule your appointment before the due date. We encourage early payments (before the 25th) if using cash. Penalties may apply if you don’t pay your taxes by the 25th.
Excise taxes (25 percent) paid to Liquor Control Board
Revenue is NOT accepting tax payments for the Liquor Control Board. Excise taxes due to the Liquor Control Board must be paid to them electronically or at their office in Olympia