West Virginia Code of State Rules
Agency 175 - Alcohol Beverage Control Commission
Title 175 - LEGISLATIVE RULE ALCOHOL BEVERAGE CONTROL COMMISSIONER
Series 175-05 - Licensing Of Retail Outlets
Section 175-5-24 - Tax on Purchases of Alcoholic Liquor
Universal Citation: 175 WV Code of State Rules 175-5-24
Current through Register Vol. XLI, No. 38, September 20, 2024
24.1. In addition to the cost of alcoholic liquor, a State tax authorized by W. Va. Code § 60-3A-21 of five percent (5%) of the purchase price must be added to all purchases from retail licensees, and the tax must be collected with the purchase price by the retail licensee.
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