Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Cannabis
Applications for new cannabis-related licenses (including medical, retailers, producers, and processors) are NOT being accepted at this time. In order to begin a cannabis-related business, you must assume a cannabis license from an existing business.
You must assume an existing owner’s license to obtain a cannabis processor, producer, or retailer endorsement.
Licensing requirements and additional supporting documents:
- Business License Application.
- Select ‘Change in Ownership’ as the purpose of the application.
- Indicate the current owner’s cannabis endorsements and fees (listed below) on the 2nd page of the business application under section 2.
- You must assume all of the cannabis endorsements that are registered to the current owner. Example: If the current owner has a cannabis producer and processor, you cannot only assume the producer or processor, you are required to assume both endorsements.
- Fields with a red asterisk * are required.
- Use the existing location address of the current licensee. Note: Address changes can be filed after the assumption has been approved by the Liquor and Cannabis Board.
- Cannabis Addendum.
- Indicate the current owner’s UBI and six digit cannabis license number issued by the Liquor and Cannabis Board.
- Fill out all fields that pertain to you. These fields are not required, but may delay approval by the Liquor and Cannabis Board.
State endorsement |
Fee |
---|---|
Cannabis Producer | $250 |
Cannabis Processor |
$250 |
Cannabis Retailer |
$250 |
Medical Cannabis | $0 |
Required for the licensee to commercially produce wholesale food items infused with cannabis, cannabis extracts, or cannabis concentrates to cannabis retailers.
You must already have a valid Cannabis Processor endorsement issued to you by the Liquor and Cannabis Board before you apply for the Cannabis-Infused Edibles Processor endorsement.
For more information
The Food Safety Program of the Washington State Department of Agriculture regulates the Cannabis-Infused Edibles Processor License. RCW 69.07.200
Issuance of the endorsement requires review, inspection and approval by Washington Department of Agriculture. Call 360-902-1876 for questions specific to the regulation of this endorsement.
Licensing requirements and additional supporting documents
Required for the licensee to produce, process, or possess cannabis in order to conduct scientific research on marijuana and cannabis-derived products.
For more information
Stay up to date on the development of cannabis endorsements including: transportation and research and cooperative registrations, join the LCB email notifications.
Licensing requirements and additional supporting documents
Required for the licensee to physically transport or deliver cannabis, cannabis concentrates, and cannabis-infused products between licensed cannabis businesses within Washington state.
For more information
Stay up to date on the development of cannabis endorsements including: transportation, research, and cooperative registrations, by signing up for LCB email notifications.
Licensing requirements and additional supporting documents
To update the owners/officers or percentages owned for an existing cannabis business:
- Complete the Change in Owners/Officers', Percentage Owned and/or Stock/Unit Ownership Form.
- Have a current or new owner/officer sign the form.
- Submit the form and $75 directly to Business Licensing Service.
- Mail – to the address at the bottom of this page.
-
Send a web message with the Change in Owners/Officers' form attached through My DOR. Once processed you can make a payment through your My DOR account online, or a request for the $75 will be mailed to the mailing address.
File a paper application. Cannabis change of locations are not available online at this time.
- Complete the Business License Application.
- Select “Change Location” as the purpose of the application and list your current business address.
- Under section 3-e on page 3, list your new location address.
- Fields with a red asterisk * are required.
- Mail the application and $75 fee to the address on the Business License Application.
- Cannabis Addendum.
- Indicate the current owner’s UBI and six digit cannabis license number issued by the Liquor and Cannabis Board.
- Fill out all fields that pertain to you. These fields are not required, but may delay approval by the Liquor and Cannabis Board.
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
Online
Add a state endorsement to your business
Apply for a new business license
Online assistance
Setting up your business licensing and tax account
How to add a state endorsement
By mail
Complete the licensing requirements above and mail to:
Olympia, WA 98507-9034