SB1083: ABC; exemption from payment of tax on wine and alcoholic beverages shipped out of state.
Be it enacted by the General Assembly of Virginia:
1. That § 4.1-234 of the Code of Virginia is amended and reenacted as follows:
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions.
A. In addition to the taxes imposed pursuant to Chapter 6 (§
58.1-600 et seq.) of Title 58.1, a tax of forty 40 cents is
levied on each liter of wine sold in the Commonwealth. Additionally, on
vermouth and on farm winery wines sold to consumers by the Board the state tax
shall be four percent of the price charged.
B. There is levied on other alcoholic beverages sold by the
Board a tax of twenty 20 percent of the price charged. This
subsection shall also apply to all alcoholic beverages purchased from the Board
by any mixed beverage licensee.
C. The provisions of this section shall not apply to (i) beer,
(ii) wine coolers, (iii) sales of wine by manufacturers to wholesale wine
licensees for resale to retail licensees, (iv) sales, other than by or through
government stores, of alcoholic beverages for manufacturing and industrial
purposes, or either, (v) sales, other than by or through government stores, of
alcohol for hospital and laboratory purposes, or either, (vi) alcoholic
beverages shipped from the Commonwealth to points outside the Commonwealth,
[ for resale outside the
Commonwealth ] [ , (vii) alcoholic beverages shipped from the
Commonwealth to consumers outside the Commonwealth for personal consumption and
not for resale, ] and [ for
resale outside the Commonwealth(vii) (viii)
] sales to any instrumentality of the federal government.
Be it enacted by the General Assembly of Virginia:
1. That § 4.1-234 of the Code of Virginia is amended and reenacted as follows:
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions.
A. In addition to the taxes imposed pursuant to Chapter 6 (§
58.1-600 et seq.) of Title 58.1, a tax of forty 40 cents is levied on each
liter of wine sold in the Commonwealth. Additionally, on vermouth and on farm
winery wines sold to consumers by the Board the state tax shall be four percent
of the price charged.
B. There is levied on other alcoholic beverages sold by the
Board a tax of twenty 20 percent of the price
charged. This subsection shall also apply to all alcoholic beverages purchased
from the Board by any mixed beverage licensee.
C. The provisions of this section shall not apply to (i) beer,
(ii) wine coolers, (iii) sales of wine by manufacturers to wholesale wine
licensees for resale to retail licensees, (iv) sales, other than by or through
government stores, of alcoholic beverages for manufacturing and industrial
purposes, or either, (v) sales, other than by or through government stores, of
alcohol for hospital and laboratory purposes, or either, (vi) alcoholic
beverages shipped from the Commonwealth to points outside the Commonwealth, for resale outside the Commonwealth and
(vii) sales to any instrumentality of the federal government.