Current through Register Vol. XLI, No. 50, December 13, 2024
Section 176-1-4 - Labels, Brewer's Reports, Taxation, Distributor's Reports, Records Management By Brewers And Distributors4.1. Approval of Commissioner: The Commissioner must approve the label to be affixed upon any nonintoxicating beer container manufactured, imported, sold, or to be sold in this state. Labels must be submitted by all breweries, resident brewers, or importers in duplicate to the Commissioner who must approve the labels before they can be used on any container sold or to be sold in this state. 4.1.a. No label may be affixed to any nonintoxicating beer container, manufactured, imported, sold, or for sale in this state, which bears any design, picture, or wording indicating that the contents of the container are brewed or manufactured for one particular distributor, retailer, or group of retailers, or use any trademark other than that of a licensed brewer or manufacturer. Additionally, no nonintoxicating beer container may be manufactured, brewed, or approved for sales when intended for use solely by one retailer or a particular group of associated retailers. In other words, private label nonintoxicating beer is unlawful.4.1.b. No nonintoxicating beer product or brand may be sold, offered for sale or transported to West Virginia by any person, brewer, resident brewer, distributor, or retailer unless it has first been registered and approved by the Commissioner. 4.1.b.1. Label Registration. 4.1.b.1.A. Any brewer or resident brewer offering nonintoxicating beer or nonintoxicating craft beer for sale in West Virginia shall register, prior to offering such beer for sale in the state, with the Commissioner each nonintoxicating beer or nonintoxicating craft beer container label.4.1.b.1.A.i. Prior to registration of any nonintoxicating beer or nonintoxicating craft beer container labels, the Commissioner must review the label or brand.4.1.b.1.A.ii. The label and brand review shall include, but not be limited to, a review of the alcohol content, corporate or product information, and marketing and advertising information to ensure the nonintoxicating beer or nonintoxicating craft beer container label is not intended to be marketed to persons less than 21 years of age.4.1.b.1.B. No nonintoxicating beer or nonintoxicating craft beer brand may be sold unless the nonintoxicating beer or nonintoxicating craft beer brand's container labels for the product intended for sale in the state have been registered and reviewed by the Commissioner.4.1.b.1.C. The Commissioner shall remove all nonrenewed nonintoxicating beer or nonintoxicating craft beer container labels from the list of registered and approved labels, and any licensee who sells nonintoxicating beer or nonintoxicating craft beer with nonrenewed container labels shall be subject to the penalties under this rule and W. Va. Code § 11-16-23.4.1.b.1.D. Failure to register, obtain a review, and a certification for a nonintoxicating beer or nonintoxicating craft beer container label and failure to register such labels will subject the brewer or resident brewer to penalties under this rule and the Code.4.1.b.1.E. The Commissioner shall prescribe forms to complete such registration.4.2. Serving Bottled Beer, Cans, or Sealed Growlers From Which Labels Have Been Removed: No licensed retailer of beer shall serve to any customer any bottle, can, or sealed growler of nonintoxicating beer from which the label has been removed.4.3. Brewer's or Resident Brewer's Reports, Taxation: A tax is imposed and levied by W. Va. Code § 11-16-13 in the amount of $5.50 on each barrel of 31 gallons, and in like ratio on each part barrel, of nonintoxicating beer which is either manufactured in this state for sale in this state, or manufactured outside of this state and brought into this state for sale in this state.4.3.a. A brewer or resident brewer manufacturing or producing nonintoxicating beer in this state for sale in this state shall, on or before the 10th day of each month, file the report prescribed by the Commissioner stating total estimated sales of nonintoxicating beer to distributors in this state during that month and pay the tax on the estimated sales.4.3.b. The distributor of nonintoxicating beer manufactured or produced out of this state, or who brings the nonintoxicating beer into this state shall, on or before the 10th day of each month, file the report prescribed by the Commissioner stating the total estimated purchases of nonintoxicating beer during that month.4.3.c. Any brewer which manufactures or produces nonintoxicating beer outside this state shall, upon obtaining licensure approval from the Commissioner, file the required report and pay the required tax on behalf of the brewer's distributors in this state.4.3.d. Brewers, Resident Brewers, and Distributors must file adjusted monthly reports by the 25th day of each reporting month.4.3.e. Any monthly report reflecting an underestimate of the previous month's tax in an amount of 25% or more, which has not been timely adjusted, will result in a penalty assessment of 1% of the total taxes due in the prior month.4.4. Records Management by Brewers, Resident Brewers, and Distributors: Brewers, resident brewers, and distributors shall keep all records, which relate to purchase and sales transactions in and for the state of West Virginia, on file in their respective licensed places of business for a period for three (3) years unless approval for earlier disposal is granted in writing by the Commissioner. The records shall include copies of all invoices covering all purchases, sales invoices, transfers, reports, and such other records to completely describe the nonintoxicating beer transactions of the brewers and distributors and such other records as may be determined by the Commissioner to be essential for audit and control purposes.