W. Va. Code R. § 175-10-5

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

Section 175-10-5 - Market zone fee payment and taxes

5.1. Each distillery, mini-distillery, or micro-distillery shall submit to the Commissioner 2% of the gross sales price of each retail liquor sale for the value of all sales at the distillery or the mini-distillery each month and the sales, information, and calculation shall be submitted to the Commissioner on a form provided by him or her. Note, barrel sales are not permitted at any distillery, mini-distillery or micro-distillery's licensed premises and must be completed through actual bailment in accordance with the ABCA Private Barrel Selection Policy.

5.1.a. The market zone fee payment shall be collected by the Commissioner and distributed, at least quarterly, to each market zone retail outlet located in the distillery, mini-distillery, or micro-distillery's market zone, proportionate to each market zone retail outlet's annual gross prior year's pretax value sales.

5.1.b. The maximum amount of the market zone fee payments made by a distillery, mini-distillery, or micro-distillery is $15,000 per annum.

5.2. Alcoholic liquors sold at retail for off-premises personal consumption by a distillery, mini-distillery, or micro-distillery are subject to a 6%, 6.5%, or 7% retail sales tax, as applicable, and a 5% tax for the benefit of a municipality or county, as provided in W. Va. Code § 60-3-9d and W. Va. Code § 60-3A-21.

W. Va. Code R. § 175-10-5