A tax status letter provides details regarding liabilities, credits, or other outstanding issues for a specific taxpayer. This letter is not a verification of correct reporting. It is a snap shot in time of a taxpayer’s account and includes:
All tax information provided in the letter is based on the date of the letter and can change due to future verification by the Department and/or future reporting by the taxpayer.
You can submit a request online. (You must be set-up to e-file to request this letter electronically.)
Note: You must be an “administrator” on an account to request a tax status letter or request a third party access code for the account.
Taxpayers can create a third party access code to authorize the Department to share confidential tax information with any person given this code by the taxpayer. Anyone provided with the access code will have 30 days to use the code to request and receive a tax status letter for the taxpayer.
To request a tax status letter, a third party with a valid access code should:
You can also complete a Request for Tax Status form. The form requires an authorizing signature from the taxpayer and must be mailed to the address or faxed to the number listed on the form.
Important: Requests submitted by paper take longer to complete. It may take up to 3 business days, plus any time needed to mail or fax the request.
Requesting a tax status letter
Under the Liquor and Cannabis Board’s (LCB’s) marijuana license application process, if an applicant meets the requirements to be given priority one or two in the application process, the applicant must show that they have maintained a state business license and have a history of paying all applicable state taxes and fees.
To show that taxes have been paid to the Department of Revenue, an applicant can follow the steps above and request a tax status letter. Applicants that do not qualify for priority one or two do not need to request a tax status letter. See LCB’s webpage on Priority Criteria to learn more about applicant priorities.
If you are a former employee of a collective garden, you can request that the collective garden provide you with a third party access code (discussed above) or a copy of a tax status letter in order for you to show LCB you were working for a collective garden that maintained a state business license with a history of paying all applicable state taxes and fees. If a collective garden refuses to provide you with a third party access code or tax status letter, you will need to contact LCB directly on this matter.
State business registration (license)
Marijuana license applicants can also use our business lookup to establish that their collective garden:
For information on applying for a marijuana license, including applicant priorities, visit LCB’s webpage on marijuana licensing. You may also contact LCB directly at 360-664-1600.