West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-49 - Administration of Tax on Purchases of Wine And Liquor Inside And Outside Of Muncipalities
Section 110-49-2 - Definitions

2.1. "Beer" means any beverage obtained by the fermentation of barley, malt, hops or any other similar product or substitute, and containing more alcohol than that of nonintoxicating beer.

2.2. "Direct shipper" means any winery, farm winery, supplier or retailer of wine that is licensed and in good standing in its domicile state who sells and ships wine up to a maximum of two (2) cases of wine per month directly to an adult West Virginia resident who is twenty-one years of age or over for such resident's personal use and consumption and not for resale. A "direct shipper" must obtain a direct shipper's license from the State of West Virginia and meet the requirements in West Virginia Code §60-8-1 et seq. and this rule.

2.3. "Distiller" or "distillery" means an establishment where intoxicating liquor, but not beer or wine, is manufactured or in any way prepared. The definition of distiller and distillery includes mini-distilleries as defined in W. Va. Code §60-1-5b.

2.4. "Distributor" means any person who makes purchases from a supplier to sell or distribute wine to retailers, grocery stores, private wine bed and breakfasts, private wine restaurants, private wine spas, private clubs or wine specialty shops and that sells or distributes nonfortified dessert wine, port, sherry and Madeira wines to wine specialty shops, private wine restaurants, private clubs or retailers under authority of W. Va. Code §60-8-1, et seq. and maintains a warehouse in this state for the distribution of wine. For the sole purpose of defining a distributor in this Rule, the term "person" means and includes an individual, firm, trust, partnership, limited partnership, limited liability company, association or corporation. Any trust licensed as a distributor or any trust that is an owner of a distributor licensee, and the trustee or other persons in active control of the activities of the trust relating to the distributor license, is liable for acts of the trust or its beneficiaries relating to the distributor license that are unlawful acts or violations of this article, notwithstanding the liability of trustees in W. Va. Code §44-10-1, et seq.

2.5. "Intoxicating liquor" means any alcoholic beverage obtained by distillation and mixed with potable water and other substances in solution and includes, but is not limited to, beer, brandy, rum, whiskey, cordials and gin, but does not include nonintoxicating beer or wine.

2.6. "Municipality" is a word of art and shall mean and include any Class I, Class II and Class III city and any Class IV town or village, heretofore or hereafter incorporated as a municipal corporation under the laws of this State.

2.7. "Person" means an individual, partnership, corporation, or any business organization or form of business enterprise approved by the Commissioner of the Alcohol Beverage Control Administration, provided, that this provision shall not prevent imposition of liability on any person or entity that is liable for tax or that has accrued any liability for the tax.

2.8. "Wine" means any alcoholic beverage obtained by the fermentation of the natural content of fruits, or other agricultural products, containing sugar.

2.9. "Winery" means an establishment where wine is manufactured or in any way prepared. The definition of winery includes farm wineries as defined in W. Va. Code §60-1-5a.

2.10. "Tax Commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.