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.