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 110-49-4 - Collection of tax

Universal Citation: 110 WV Code of State Rules 110-49-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. Retailers -- On a return designed by the Tax Commissioner, any person making sales of wine and liquor at retail, including retailers, wineries, and distilleries, must provide the following information:

4.1.a. The retailer's physical street address, city and zip code, or, if the retailer has multiple business registration locations, a physical street address, city and zip code for each location where sales are made; and

4.1.b. The retailer must separately report for each location the amount of sales for:
4.1.b.1. Intoxicating liquor;

4.1.b.2. Wine; and

4.1.b.3. Sales of intoxicating liquor and wine to private clubs.

4.1.c. Such other information as the Tax Commissioner may require.

4.2. Direct Shippers and Distributors -- On a return designed by the Tax Commissioner, any person making sales of wine in distribution or direct shipment for final consumption, including wineries, farm wineries, direct shippers and distributors must provide the following information:

4.2.a. A physical street address, city and zip code for each sale made; and

4.2.b. The amount of each sale.

4.2.c. Such other information as the Tax Commissioner may require.

4.3. Wineries and farm wineries -- Wineries and farm wineries may have retailer, direct shipper or distributor sales. If a winery or farm winery makes retail sales of wine, it must comply with Section 4.1. If a winery or farm winery makes direct shipments or distributes wine subject to the tax, it must comply with Section 4.2.

4.4. Distilleries and mini-distilleries -- If a distillery or mini-distillery makes retail sales of intoxicating liquor, it must comply with Section 4.1.

4.5. Based upon the information provided on the return, the Tax Department will determine which county or municipality taxing jurisdiction will receive the tax revenues generated from the sale, using the best information available to the Department, municipality and county boundaries, and the sourcing rules provided in §11-15B-1, et seq., of the West Virginia Code.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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