CHAPTER 11. TAXATION.

§11-19-2. Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.

For the purpose of providing revenue for the construction, maintenance and operation of a four-year school of medicine, dentistry and nursing of West Virginia University, an excise tax is hereby levied and imposed on and after midnight of June 30, 1951, upon the sale, use, handling or distribution of all bottled soft drinks and all soft drink syrups, whether manufactured within or without this state, as follows:

(1) On each bottled soft drink, a tax of 1¢ on each sixteen and nine-tenths fluid ounces, or fraction thereof, or on each one-half liter, or fraction thereof contained therein.

(2) On each gallon of soft drink syrup, a tax of 80¢, and in like ratio on each part gallon thereof, or on each four liters of soft drink syrup a tax of 84¢, and in like ratio on each part four liters thereof.

(3) On each ounce by weight of dry mixture or fraction thereof used for making soft drinks, a tax of 1¢ or on each 28.35 grams, or fraction thereof, a tax of 1¢.

Any person manufacturing or producing within this state any bottled soft drink or soft drink syrup for sale within this state and any distributor, wholesale dealer or retail dealer or any other person who is the original consignee of any bottled soft drink or soft drink syrup manufactured or produced outside this state, or who brings such drinks or syrups into this state, shall be liable for the excise tax hereby imposed. The excise tax hereby imposed shall not be collected more than once in respect to any bottled soft drink or soft drink syrup manufactured, sold, used or distributed in this state.

All revenue collected by the commissioner under the provisions of this article, less such costs of administration as are hereinafter provided for, shall be paid by him into a special medical school fund, which is hereby created in the State Treasury, to be used solely for the construction, maintenance and operation of a four-year school of medicine, dentistry and nursing, as otherwise provided by law.

§11-19-2. Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.

Bills Affecting §11-19-2

2003 Regular Session: SB478
2003 Regular Session: SB607
2004 Regular Session: SB114
2004 Regular Session: SB438
2004 Regular Session: SB438
2006 Regular Session: HB4519
2006 Regular Session: HB4737
2007 Regular Session: HB3135
2009 Regular Session: HB2027
2016 Regular Session: HB4504
2016 Regular Session: SB604
2016 Regular Session: SB668
2017 Regular Session: HB3044
2017 Regular Session: HB3045
2017 Regular Session: HB3046
2017 Regular Session: HB3085
2017 Regular Session: SB335
2017 Regular Session: SB385
2018 Regular Session: HB3045
2018 Regular Session: HB4344
2018 Regular Session: HB4450
2019 Regular Session: HB2101
2019 Regular Session: HB2318
2019 Regular Session: HB2455
2019 Regular Session: HB2574
2019 Regular Session: SB365
2020 Regular Session: HB2101
2020 Regular Session: HB2318
2020 Regular Session: HB2455
2020 Regular Session: HB2574
2020 Regular Session: SB538
2020 Regular Session: SB538
2021 Regular Session: HB2082
2021 Regular Session: HB2140
2021 Regular Session: HB2301
2021 Regular Session: HB2649
2021 Regular Session: SB600