SB 934
Relating to low-proof spirit alcohol products
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill creates a new category of alcoholic beverages called "Low-Proof Spirit Alcohol Products," defined as alcoholic drinks containing one-half of one percent or more, but no more than fifteen and one-half percent, alcohol by volume, produced through distillation. It aims to regulate the manufacture, sale, and distribution of these products within West Virginia, establishing tax rates and reporting requirements. The bill also outlines licensing procedures and clarifies existing regulations to accommodate this new product category.
Key provisions
- Defines "Low-Proof Spirit Alcohol Products" with specific alcohol content limits.
- Establishes a tax of $1.25 per gallon on Low-Proof Spirit Alcohol Products.
- Requires distilleries and suppliers to report sales to the Tax Commissioner and the Alcohol Beverage Control Commissioner.
- Specifies penalties for failure to file tax returns.
- Clarifies that existing licensing and distribution regulations apply to Low-Proof Spirit Alcohol Products, with some exceptions.
- Authorizes the Alcohol Beverage Control Commissioner to create rules governing the production and sale of these products.
- Sets an effective date of 90 days after passage.
- States the legislative intent to provide West Virginia consumers access to these products.
Who is affected
- Distillers
- Alcoholic Beverage Retailers
- Consumers in West Virginia
- The West Virginia Alcohol Beverage Control Commission
- The West Virginia Tax Commissioner
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