Brewery / Distillery Permits & Licenses in Tacoma, WA

Required for all LLC formation. Annual report required separately (see below). Fees current as of 2024.

Applies to all active LLCs. Failure to file leads to administrative dissolution.

UBI issued upon Business License Application; covers state excise taxes and B&O tax registration. Required for ALL businesses.

Specific to breweries producing ≤60,000 bbl/year on premises. Separate domestic winery license if producing wine.

Required for producing distilled spirits. Craft distillery license ($100 fee) available for ≤60,000 proof gallons/year.

Allows brewery/distillery to sell beer/wine for on-premises consumption. Fee schedule at source.

Allows sales of beer/wine in growlers or sealed containers for off-premises.

Filed with Dept of Revenue, not Secretary of State. Renew every 5 years for $5.

All breweries and distilleries selling tangible personal property (e.g., bottled/canned beer or spirits) or providing taxable services must register for a retail sales tax license. This applies even if operating as an LLC. Registration is done through the Washington Business Licensing System (BLS).

Washington does not have a corporate income tax. Instead, it imposes a gross receipts tax known as the Business & Occupation (B&O) tax. Breweries/distilleries are classified under 'Manufacturing' (0.484%) or 'Wholesaling' (if distributing, 0.484%), or 'Retailing' (0.471%) if selling directly to consumers. Must be registered at time of business formation.

Breweries and distilleries must report and pay excise taxes on beer and spirits produced or sold. This is reported via the excise tax return (Form ES-802), filed in conjunction with B&O tax. Rates: Beer - $0.26/gallon; Spirits - $17.54/gallon. Reporting frequency depends on liability.

Required if the brewery/distillery has employees. Employers must withhold state taxes from employee wages and remit them to DOR. Registration is completed through the Business License Application (BLA) or online via My DOR.

All employers in Washington must pay unemployment insurance (UI) taxes. New employers pay a standard rate (as of 2024: 1.2%) on the first $68,500 of each employee’s wages (max $822 per employee). Rate may change based on experience rating after three years.

All breweries and distilleries must register with the TTB and pay federal excise taxes under the Internal Revenue Code. Breweries pay $0–$16 per barrel (lower rate for first 60,000 barrels annually). Distilleries pay $2.14 per proof gallon. Form 5000.24 (TTB-50) is used for registration.

An EIN is required for all LLCs with employees, multiple members, or electing corporate taxation. Sole proprietorships without employees may use SSN, but breweries/distillilleries typically need EIN due to excise tax and compliance requirements.

Most cities in Washington (e.g., Seattle, Spokane, Tacoma) require a local business license or tax registration. Fees and requirements vary. For example, Seattle requires a Business & Tax Registration (BTR) for all businesses operating within city limits. Check with local city or county auditor.

Required for all businesses operating in Seattle; breweries/distilleries fall under "Retail - Liquor

Not required if within Seattle city limits; applies to unincorporated areas

Breweries often require Master Use Permit (MUP) per Seattle Municipal Code (SMC) 23.41.032

Required for taproom buildout, tank installation, etc.

Exemptions for small window signs under SMC 23.55.024

Distilleries specifically require Hazardous Materials Permit for alcohol production

Required before opening to public (taproom, tours)

False alarm reduction program required

Required if offering food service; beer-only tasting rooms may be exempt

Seattle Noise Control Ordinance SMC Chapter 25.08

Example for Spokane; requirements vary by specific city

Required for all businesses; additional endorsements for alcohol production

Sole proprietors and partners are not automatically covered but may elect coverage. All employers in Washington must carry workers' comp through L&I, regardless of business structure. Coverage is provided via state fund only—private carriers not allowed.

While not mandated by Washington state law for all businesses, many breweries/distilleries are required to carry general liability insurance by lease agreements, local city permits, or event participation. Strongly recommended due to premises liability risks.

Not legally required by Washington or federal law, but critically important for food/beverage producers. FDA and TTB regulate product safety, but do not mandate insurance. Recommended to cover recalls, contamination, or mislabeling incidents.

Required for businesses with an on-premises license (e.g., Class 12 Spirits Plant License with tasting privileges). Minimum $1 million in liquor liability insurance must be maintained. Proof of insurance must be submitted to LCB.

Washington law requires all motor vehicles titled or registered to a business to carry commercial auto insurance meeting minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Personal policies do not cover business use.

A surety bond of $1,000 is required for most LCB manufacturing licenses (e.g., Class 12 Spirits Plant, Class 02 Beer Manufacturer). The bond ensures compliance with RCW 66.24 and WAC 314-02. Bond must be issued by a surety licensed in Washington.

Washington operates a monopolistic workers' compensation system. Employers cannot opt out. The state fund provides both workers' compensation (medical/wage benefits) and employer liability coverage (defense against third-party claims). No separate policy needed.

Required for all LLCs operating as breweries/distilleries for tax administration, banking, and federal excise tax reporting. Even single-member LLCs without employees may need an EIN if they have excise tax obligations.

Mandatory for all breweries and distilleries producing alcohol for commercial sale. This is a federal basic permit issued by TTB under the Internal Revenue Code. Required regardless of state-level licensing.

Federal excise taxes must be paid on all beer and spirits produced for sale. Tax rates differ between breweries and distilleries. Filings are submitted via TTB Form 5130.12 (Excise Tax Return).

Required for every beer or spirits label sold in interstate or intrastate commerce. Includes front label, back label, and any branding on packaging. Must be submitted via TTB Form 5100.31.

Applies to all employers with employees. Requires safe working conditions, hazard communication (HazCom), machine guarding, and compliance with PPE standards. Distilleries may have additional risks (high-pressure systems, flammable vapors).

Federal regulations under RCRA apply if the brewery/distillery generates hazardous waste. Most breweries are conditionally exempt small quantity generators (CESQG), but distilleries using chemical cleaning agents may exceed thresholds. Requires waste identification and manifesting.

Applies if distillery stores significant quantities of ethanol or other oils. Requires an SPCC Plan certified by a professional engineer. Most small breweries may not meet threshold, but larger distilleries often do.

Required under the Food Safety Modernization Act (FSMA) for all facilities that manufacture, process, pack, or hold food for human consumption in the U.S. Includes breweries and distilleries producing consumable products. Registration must be renewed every two years.

Requires compliance with Current Good Manufacturing Practice (CGMP) and Hazard Analysis and Risk-Based Preventive Controls (HARPC) for human food. Applies to all breweries and distilleries producing consumable products.

Applies to all advertising and marketing. Prohibits deceptive or unsubstantiated claims (e.g., "organic," "locally sourced," "low calorie"). Must align with TTB label approvals and FDA food labeling rules.

All employers must complete Form I-9 for each employee. Applies to breweries/distilleries with staff. E-Verify is voluntary unless required by state law or federal contract.

Requires payment of federal minimum wage ($7.25/hr), overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Applies to all hourly and non-exempt salaried employees.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave for qualifying medical and family reasons. Most small breweries/distilleries may not meet threshold.

Applies to breweries/distilleries with public-facing spaces. Requires accessibility for people with disabilities in design, services, and policies. Includes restrooms, entrances, counters, and digital platforms.

Applies when distilleries or breweries ship high-proof spirits, compressed CO2, or other hazardous materials. Requires hazmat training, proper packaging, labeling, and shipping papers under 49 CFR.