W. Va. Code R. § 110-49-4

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

Section 110-49-4 - Collection of tax

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.

W. Va. Code R. § 110-49-4