Beer and Wine Tax

An Excise Tax is imposed on any non-intoxicating beer and wine.

“Nonintoxicating beer” means all natural cereal malt beverages or products of the brewing industry commonly referred to as beer, lager beer, ale and all other mixtures and preparations produced by the brewing industry, including malt coolers and nonintoxicating craft beers with no caffeine infusion or any additives masking or altering the alcohol effect containing at least one half of one percent alcohol by volume, but not more than 11.9 percent of alcohol by weight, or 15 percent alcohol by volume, whichever is greater.

The word “liquor” as used in chapter 60 of this code does not include or embrace nonintoxicating beer nor any of the beverages, products, mixtures, or preparations included within this definition. W. Va. Code §11-16-3 (13)

“Wine” means any alcoholic beverage obtained by the natural fermentation of the natural content of grapes, other fruits, or honey or other agricultural products containing sugar to which no alcohol has been added and includes table wine, hard cider, nonfortified dessert wine, wine coolers, and other similar wine-based beverages. Fortified wine and any product defined as or contained within the definition of nonintoxicating beer under the provisions of §11-16-1 et seq., of this code are excluded from this definition of wine. W. Va. Code §60-8-2

How Do I

Notice to All Hard Cider Producers

West Virginia has enacted a tax specific to Hard Cider under HB2025 as described below.

“Hard Cider” means a type of wine that is derived primarily from the fermentation of apples, pears, peaches, honey, or another fruit, or from apple, pear, peach, or another fruit juice concentrate and water; contains no more than 0.64 grams of carbon dioxide per 100 milliliters; contains at least one half of one percent and less than 12 and one half percent alcohol by volume; and is advertised, labeled, offered for sale, or sold, as hard cider or cider containing alcohol, and not as wine, wine product, or as a substitute for wine.

There is hereby levied and imposed on all hard cider sold on and after July 1, 2021, by wineries, farm wineries, and suppliers to distributors, and including all hard cider sold and sent to West Virginia adult residents from direct shippers, a tax of 22.6 cents per gallon, in like ratio for any partial gallon or other unit of measure.

If you produce a hard cider that qualifies for this tax rate, you need to inform this department as soon as possible to have this account type added to your West Virginia tax profile.

Beer Barrel Forms

Wine Liter Forms

**Attention** Taxpayers who utilize the Direct Shipper’s Report of Wine Shipped Into West Virginia and Non-Resident Wineries Sales at Special Events WNE-02 are now able use our Spreadsheet Template to import the schedule into MyTaxes. *This spreadsheet cannot contain formulas and must retain the basic layout to function properly.*

  • FRM-01 West Virginia Licensed Farm Wineries Production Report

Cider

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