The annual tax return is due April 15.

Cigarette, Tobacco, and Vapor

If Cigarette Retailer, Tobacco Product Retailer, and Vapor Product Retailer endorsements are all applied for at the same time and business location, the endorsement fees will be $250.00.

Licensing requirements and additional supporting documents

  • Business License Application (PDF).
  • Cigarette Wholesaler Bond (PDF).
  • Along with your Business License Application, a separate Personal/Criminal History Statement (PDF) must be submitted for each of the following:
    • Sole Proprietor and spouse.
    • Corporate officers.
    • Partners and spouses.
    • Limited Partners who hold more than 10% interest in the business.
    • Financiers.
    • Limited Liability Company members or managers.
    • Stockholders that hold 10% of the issued stock.

Send the completed Personal/Criminal History Statement to the Liquor and Cannabis Board by email, TobaccoTaxEnf@lcb.wa.gov or fax, 360-704-5054.

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