Spirits (hard liquor) liter tax

What is the spirits liter tax?

The spirits liter tax is a tax on the sales of spirits in the original container and is based on the volume sold. The term “spirits” means any beverage containing alcohol that is obtained by distillation, including wines with more than 24 percent alcohol by volume.

What is the spirits liter tax rate?

The tax rate for consumers is $3.7708 per liter.

The tax rate for on-premises retailers such as restaurants, bars, etc., is $2.4408 per liter.

How do I pay the tax?

If you sell spirits, you will collect the spirits liter tax from your customer and remit it to the Department of Revenue on your excise tax return. You are to remit the tax monthly and file it electronically using My DOR. If you have a waiver to file a paper return, report the sales on the Spirits Sales Tax Addendum.

For more information on the sale of spirits in Washington State, visit our Privatizing spirits sales in Washington page.