WHAT IS THE
SALES PROCESS
washington state, usa
🍇 Accommodation Sales
This private wine collection is for sale, through an individual located in Washington State and the sale must take place under what’s known as an Accommodation Sale Permit, issued by the Washington State Liquor and Cannabis Board (LCB). This system provides a clear, legal path for collectors to sell privately owned bottles to other individuals or businesses within the state.
🏛️ Washington Law
An Accommodation Sale is the transfer of a private collection of wine or spirits from one Washington-based individual or business to another. The seller does not need to be a licensed retailer, and the buyer may or may not hold a liquor license—but both parties must be located in Washington State.
The purpose of the permit is to ensure transparency, tax compliance, and responsible transfer of privately held alcohol.
| Role | Description |
| Seller | A private individual or business selling their own wine or spirits collection. The seller cannot be a liquor licensee. |
| Buyer | A Washington-based individual or business acquiring the collection. The buyer may hold a liquor license, such as a restaurant or retailer, but is not required to. |
| Private Collection | Any quantity of wine or spirits personally owned and not intended for regular resale. There is no minimum or maximum number of bottles. |
🏛️ Process
1. The Seller Applies for a Permit
Before any sale takes place, the seller submits an official Application for Accommodation Sale Permit (Form LIQ-1289) along with processing fee to the Washington State Liquor and Cannabis Board.
This application must be filed at least five business days before the sale.
2. The LCB Reviews and Approves the Sale
The Liquor and Cannabis Board verifies the seller’s information, collection details, and eligibility.
Once approved, the seller receives a written permit authorizing the transaction.
3. The Seller Waits for the Holding Period
After receiving the permit, the seller must wait at least five business days before transferring possession of the wine to the buyer.
4. Payment Secured via Escrow.com
Once the permit is approved and the sale is ready to proceed, payment is handled securely through Escrow.com.
- The buyer sends payment to Escrow.com, where funds are held safely until delivery is confirmed.
- The escrow fee will be added onto the total charge, which will be no more than $150 total.
5. The Buyer and Seller Complete the Transaction
After Escrow.com confirms payment is secured, the wine transfer is scheduled.
Pickup, or professional transfer (through Phenol55 in Seattle) will proceed.
- The buyer will sign a simple form acknowledging receipt of the collection in satisfactory condition at the wine cellar before being allowed to leave the facility with the collection.
- The buyer will notify Escrow.com that the collection is in his or her possession and in satisfactory condition.
- Escrow.com releases payment to the seller.
- The buyer will be allowed to remove the collection from the cellar premises.
If the buyer holds a Washington liquor license (such as a restaurant or retailer), the buyer must provide a reseller certificate to buyer.
6. The Seller Reports the Sale to LCB
Within 20 calendar days after the sale, the seller must submit an Accommodation Sale Inventory Report (Form LIQ-1290) to the LCB.
This report lists the bottles sold, quantities, sale prices, and any taxes due.
7. Taxes To Be Paid
If the buyer is a individual that will be the “end user” then the buyer will pay tax to the Seller on the sale. If the buyer intends to resell the collection they must provide a reseller certificate and will then not be liable for paying tax on the sale.