W. Va. Code R. § 110-19-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-19-5 - Affixing Of Tax Stamps Or Tax Crowns

5.1. The payment of the taxes herein provided shall be evidenced by the affixing of soft drink tax stamps or tax crowns to the original containers or bottles in which any soft drink or syrup is placed, received, stored or handled. Such stamps or crowns, of the appropriate denomination, shall be affixed to each container of syrup and to each bottled soft drink by the person, who under the provisions of W. Va. Code '11-19-1 et seq. and this regulation, is first required to pay the tax thereon, within twenty-four (24) hours after such person has such bottled soft drink or syrup in his possession for the first time. The provisions of this Section 5.1 shall not apply to syrup used by bottlers in the manufacture of bottled soft drinks, or to bottled soft drinks or syrups which are transported through this State and which are not sold, delivered, used or stored herein, or to any bottled drink or syrup which is manufactured in this State and sold to a purchaser outside this State.

5.2. Alternate method to pay soft drink tax on certain bottled drinks, ades, punches, powder bases, and non-carbonated fruit drinks. - All soft drinks are required to have the appropriate tax stamp or indicia or tax crown affixed to the container except items on which the wholesaler, distributor or retail dealer is permitted to file a report and pay the tax on the fifteenth (15th) day of the month following the month of receipt or manufacturing of certain bottled drinks, ades, punches, powder bases, powdered drink mixes, low-alcohol brewed beverages such as near beer, and non-carbonated fruit drinks as referenced in Section 14 of these regulations.

5.3. Except as otherwise provided in W. Va. Code '11-19-4 and in this Section 5 of this regulation, it shall be unlawful for any person to sell, use, handle or distribute any bottled soft drink or soft drink syrup to which the required tax stamps or tax crowns are not affixed, and any person who shall violate this provision shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500), or by imprisonment for not more than six (6) months, or by both such fine and imprisonment.

W. Va. Code R. § 110-19-5