CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.

§60-8-4. Liter tax.

There is hereby levied and imposed on all wine sold after July 1, 2007, by suppliers to distributors, and including all wine sold and sent to West Virginia adult residents from direct shippers, except wine sold to the commissioner, a tax of twenty-six and four hundred six-thousandths cents per liter.

Before the sixteenth day of each month thereafter, every supplier, distributor and direct shipper shall make a written report under oath to the Tax Commissioner and the commissioner showing the identity of the purchaser, the quantity, label and alcoholic content of wine sold by the supplier to West Virginia distributors or the direct shipper to West Virginia adult residents during the preceding month and at the same time shall pay the tax imposed by this article on the wine sold to the distributor or the West Virginia adult residents during the preceding month to the Tax Commissioner.

The reports shall contain other information and be in the form the Tax Commissioner may require. For purposes of this article, the reports required by this section shall be considered tax returns covered by the provisions of article ten, chapter eleven of this code. Failure to timely file the tax returns within five calendar days of the sixteenth day of each month will also subject a supplier, distributor and direct shipper to penalties under section eighteen of this article.

No wine imported, sold or distributed in this state or sold and shipped to this state by a direct shipper shall be subject to more than one liter tax.

Bills Affecting §60-8-4

2001 Regular Session: SB628
2002 Regular Session: SB499
2003 Regular Session: HB3159
2003 Regular Session: SB89
2003 Regular Session: SB478
2004 Regular Session: SB114
2004 Regular Session: SB627
2007 Regular Session: SB712
2007 Regular Session: SB712
2007 Regular Session: SB712
2008 Regular Session: HB4168
2008 Regular Session: HB4168
2008 Regular Session: SB473
2008 Regular Session: SB473
2009 Regular Session: HB2907
2010 Regular Session: HB2907
2010 Regular Session: SB545
2011 Regular Session: HB3178
2012 Regular Session: HB3178
2012 Regular Session: HB4514
2012 Regular Session: HB4514
2012 Regular Session: SB588
2012 Regular Session: SB588
2013 Regular Session: HB2016
2013 Regular Session: HB2946
2013 Regular Session: HB3022
2013 Regular Session: SB590
2014 Regular Session: HB4292
2014 Regular Session: HB4454
2014 Regular Session: SB362
2015 Regular Session: HB2633
2015 Regular Session: HB2804
2015 Regular Session: HB2937
2015 Regular Session: HB2944
2015 Regular Session: SB42
2015 Regular Session: SB492
2016 Regular Session: HB2633
2016 Regular Session: HB2804
2016 Regular Session: HB2937
2016 Regular Session: HB4534
2016 Regular Session: HB4565
2016 Regular Session: HB4701
2016 Regular Session: SB21
2016 Regular Session: SB298
2016 Regular Session: SB307
2016 Regular Session: SB674
2017 Regular Session: HB2894
2018 Regular Session: HB2894
2018 Regular Session: SB426
2019 Regular Session: HB3101
2019 Regular Session: SB97
2019 Regular Session: SB561
2020 Regular Session: HB4159
2020 Regular Session: HB4159
2020 Regular Session: HB4770