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 nine and six-tenths of alcohol by weight, or twelve percent by volume, whichever is greater.
The word "liquor" as used in chapter sixty 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 includes any alcoholic beverage obtained by the natural fermentation of the natural content of grapes, other fruits or honey or other agricultural products containing sugar and to which alcohol has been added and shall include table wine.
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.
Hard Cider returns may be filed through
Beer Barrel Forms
BER-01 Distributor / Wholesaler of Beer Barrel Report
Brewer / Importer / Manufacturer Beer Barrel Tax Return
Section 2 Beer Distributor Sales
Wine Liter Forms
Wine Distributor's Report
West Virginia Licensed Farm Wineries Production Report
West Virginia Wine Supplier's Report
Direct Shipper's Report of Wine Shipped Into West Virginia and Non-Resident Wineries Sales at Special Events
West Virginia Hard Cider Distributor's Report
West Virginia Hard Cider Report