W. Va. Code R. § 175-5-24

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

Section 175-5-24 - Tax on Purchases of Alcoholic Liquor

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.

W. Va. Code R. § 175-5-24