The annual tax return is due April 15.

Liquor – Retail and Nonretail

Change of entity type

Change of entity type

To change the entity type and/or trade name for an existing liquor business complete the Application to Change Entity Type and/or Trade Name (DOC) form and submit to licensingchanges@lcb.wa.gov.

Nonretail Liquor endorsement
Variable fee

Nonretail Liquor endorsement

Required for businesses or nonprofit organizations that manufacture, distill, wholesale, transport, import, or export alcoholic beverages.

Licensing requirements and additional supporting documents

Complete the following forms:

State endorsement Fee
Nonretail liquor Variable fee
Retail Liquor endorsement
Variable fee

Retail Liquor endorsement

Required for businesses or nonprofit organizations that retail or serve beer, wine, or spirits, such as grocery stores, restaurants or bars.

Licensing requirements and additional supporting documents

Complete the following forms:

State endorsement Fee
Retail liquor Variable fee

If you’re applying for a Spirits Retailer Liquor License and intend to sell to liquor retailers for resale at their licensed premises, or you’re applying for a Wine Retailer/Reseller endorsement, you will also need a Federal Basic Permit under the Federal Alcohol Administration Act.

A Federal Basic Permit is required for each location you plan to sell to another retailer and it must provide for purchasing product for resale at wholesale. Apply for this permit online with the Alcohol and Tobacco Tax and Trade Bureau. It is recommended that you post this permit on your premises with your other licenses.

Additional fees Fee
State tax registration $0
Registering your business name as a trade name $5
Business License Application fee Variable fee

How to apply

Apply online

Add a state endorsement to your business

Apply for a new business license

Online help

Setting up your business licensing and tax account

How to add a state endorsement

Apply by mail

Complete the licensing requirements above and mail to:

Business Licensing Service
P.O. Box 9034
Olympia, WA 98507-9034