Virginia Code 4.1-236: Excise tax on beer and wine coolers; payment of tax; exceptions.
A. There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of:
Terms Used In Virginia Code 4.1-236
- Barrel: means any container or vessel having a capacity of more than 43 ounces. See Virginia Code 4.1-100
- Beer: means any alcoholic beverage obtained by the fermentation of an infusion or decoction of barley, malt, and hops or of any similar products in drinkable water and containing one-half of one percent or more of alcohol by volume. See Virginia Code 4.1-100
- Board: means the Board of Directors of the Virginia Alcoholic Beverage Control Authority. See Virginia Code 4.1-100
- Bottle: means any vessel intended to contain liquids and having a capacity of not more than 43 ounces. See Virginia Code 4.1-100
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Virginia Code 1-257
- Licensed: means the holding of a valid license granted by the Authority. See Virginia Code 4.1-100
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
- United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
- Wine: includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as "fortified wine" which do not exceed an alcohol content of 21 percent by volume. See Virginia Code 4.1-100
1. Twenty-five and sixty-five hundredths cents per gallon per barrel;
2. Two cents per bottle on bottles of not more than seven ounces each;
3. Two and sixty-five hundredths cents per bottle on bottles of more than seven ounces each but not more than twelve ounces each; and
4. Two and twenty-two one hundredths mills per ounce per bottle on bottles of more than twelve ounces each.
B. The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers.
C. Any person selling or offering for sale in the Commonwealth any beer or wine coolers purchased or obtained from any person not licensed either as a manufacturer, bottler or wholesaler under this chapter, and on which the excise tax levied has not been paid, shall pay the tax.
D. This section shall not apply to any manufacturer, bottler or wholesaler of any beer or wine coolers, which are:
1. Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler for resale outside of the Commonwealth;
2. Sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed forces of the United States;
3. Sold to the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs within the geographical confines of the Commonwealth;
4. Shipped to a post exchange of the armed forces of the United States for resale by such post exchange, whether such post exchange is located on a United States military reservation or not;
5. Shipped to any instrumentality of the United States which is exempt on constitutional grounds from the excise tax levied by this section; or
6. Sold and delivered to foreign boats or aircraft actually engaged in foreign commerce or commerce between any ports of the United States or commerce between the United States and any of its possessions outside of the several states and the District of Columbia.
The exceptions allowed in subdivisions 1, 4, and 5 of this subsection shall be applicable only if, in each case, evidence satisfactory to the Board is submitted in writing that such beer or wine coolers were so shipped.
1988, c. 261, §§ 4-128, 4-129, 4-130; 1993, c. 866.