Beer and Wine Tax - How Do I

How do I register to sell liquor, wine or beer?

All licenses to sell liquor, wine, or beer are obtained from the West Virginia Alcohol Beverage Control Administration.

Also, you must obtain a West Virginia Business Registration Certificate from the West Virginia State Tax Department. Brewers, Distributors, Suppliers, Direct Shippers, and Farm Wineries must obtain a license. Non-Registered Wine Suppliers do not have to obtain a license.

Who pays excise tax on liquor and wine?

Registered Wine Suppliers and Direct Shippers must pay the Wine Liter Tax.

Who is required to file and pay the Beer Barrel Tax?

All manufacturers, distributors, wholesalers and brewers of non-intoxicating beer are required to file and pay the Beer Barrel Tax.

When are Beer Barrel and Wine Liter Returns Due?

Beer Barrel Tax reports must be filed on or before the tenth (10th) of each month following the end of the report month. Wine Liter Tax Reports must be filed on or before the fifteenth (15th) of each month following the end of the report month.