Business and occupation (B&O) tax applies to your business’s gross receipts. You must also collect and submit sales tax on your retail transactions. Retail sales tax must be paid to the Department of Revenue. The fact sheets in the "More Information" section explain your responsibilities.
Marijuana processors, producers, and retailers may use a reseller permit when making purchases for resale. Examples include, but are not limited to:
Reseller permits may not be used for purchases of products or equipment used to grow cannabis/marijuana.
A B&O tax exemption is available for cooperatives that grow (produce), process, and provide marijuana products and low-THC products to their members.
Sales and use tax exemptions are available for:
*For purposes of this exemption, the DOH has determined that a “compliant marijuana product” is any marijuana product purchased by a qualifying patient with a recognition card. See DOH policy statement MMJ 21-01.
To get a medical marijuana endorsement you will need to apply with the Liquor and Cannabis Board (LCB). You must already have a retail marijuana endorsement to apply for the medical marijuana endorsement.
Log on to Revenue’s My DOR to file your monthly returns. You must file each month. If you have no business activity to report, you must file a "no business" return.
You must also pay your taxes through My DOR. Businesses are required to electronically pay excise tax returns unless a waiver has been granted (RCW 82.32.080). Failure to pay the excise tax returns electronically may result in a penalty.
Revenue is not accepting tax payments for the LCB. Marijuana excise taxes due must be paid to LCB.
To stay up to date on the development of marijuana licenses including producer, processor, retailer, transportation, research and cooperative registrations, join the LCB listserv.