Form Liq 788 – Fill Out and Use This PDF

Instructions for Completing LIQ-788

WASH BEER IMPORTERS SUMMARY TAX REPORT

This report must be filed every month INCLUDING MONTHS WHEN THERE IS NO ACTIVITY. Reports must be postmarked on or before the 20th of the following month. When the 20th falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day.

Licensee Number:	Enter your Washington State Liquor Control Board (WSLCB) 6 digit licensee number.
Licensee Name:	Trade Name per license number entered.
Location Address:	Location address per license number entered.
City, State, Zip:	City, State, and Zip Code per license number entered.
MONTH:	Enter month reported.
YEAR:	Enter year reported.
	Please complete the numbered fields as follows: (round to two decimal places)

Part 2 NON-TAXABLE SHIPMENTS

(2)Enter the 6-digit WSLCB license number of the receiving distributor in Washington State. Use only one line per distributor TOTAL for the reporting month.

Licensee Lists and Forms may be found on the website at: http://www.liq.wa.gov/publications/WineandBeer.aspx

(3)Enter the trade name and city location of the receiving distributor in Washington State.

(4)Enter the Total Barrels of Beer sold at the taxable rate of $23.580 per barrel for the reporting month. Use only one line per distributor.

(5)Enter the Total Barrels of Beer sold at the taxable rate of $4.782 per barrel for the reporting month. Use only one line per distributor.

(6)Enter the total barrels sold to Washington Distributors from columns 4 and 5 for the month. (Barrel = 31 gallons).

Part 3 TAXABLE SHIPMENTS

(does not include those shipped to Distributors where the distributor pays the tax)

(7)Enter the Total Barrels of beer used as samples under the correct tax rate for the reporting month.

Calculating Taxes, Penalties and any Adjustments.

(8)Calculate line 7, first cell multiplied by $23.580 ( tax rate per barrel). Calculate line 7, second cell multiplied by $4.782 (tax rate per barrel).

(9)Calculate the Current Taxes Due for the two columns in line 8 on line 9 .

(10)Enter the amount of penalties if reporting late. (Reports are due the 20th of the following month and penalties accumulate at 2% per month of the total tax due on line 9).

(11)Enter the amount of an existing credit as a negative number. Indicate a balance due as a positive number.

(12)Enter the total due from entries in box 9, 10, and 11.

Certified True and Correct Under Penalty of Perjury

Signature of Person Completing Form.

Enter printed Name of person who completed the form

Enter the date form completed

Enter the telephone number of person who completed the form

Enter the e-mail address of person who completed the form.

LIQ -788-20 Revised 06/10

REVISED 06/10