An Excise Tax is imposed on bottled soft drinks, syrups and dry mixtures.
Bottled soft drinks shall include any and all nonalcoholic beverages, whether carbonated or not, such as soda water, ginger ale, Coca Cola, lime cola, Pepsi Cola, Dr. Pepper, root beer, carbonated water, orangeade, lemonade, and fruit juice when any plain or carbonated water, flavoring or syrup is added.
Soft drink syrups and dry powders include the compound mixtures or the basic ingredients, whether dry or liquid, practically and commercially usable in making, mixing or compounding soft drinks by the mixing thereof with carbonated or plain water, ice, fruit, milk or any other product suitable to make a soft drink.
How Do I
Soft Drink Crown Manufacturer's Bond
Soft Drinks Crown Purchase Bond
Requisition for Soft Drink Tax Stamps Effective 07/01/2017
SDR-2015 Soft Drink Monthly Report Effective 07/01/2017
Schedule SUP (Paper Filers) Additional Accountability of Prepaid Taxable Crowns, Caps, Containers or Stamps
Schedule SUP (Spreadsheet for EFilers) SDR-2015 Schedule SUP Additional Taxabiity of Prepaid Taxable Stamps
SDR-2015-1 Receipts of Tax Not Paid: Soft Drinks from Outside WV (Imports)
SDR-2015-2 Invoice Payment Schedule for Tax Paid: Soft Drink Products Sold to WV Accounts
SDR-2015-3 Tax Paid Shipments to Other Than WV Accounts (Exports)
SDR-2015A Schedule A - Syrups and Prepared Soft Drinks for Retailers and Wholesalers
SDR-2015B Schedule B - Powders
SDR-2015C Schedule C - Prepared Soft Drinks for Bottlers and Canners:
Soft Drink Tax Indicia Manufacturers Monthly Report
Prior Year Forms
Requisition for Soft Drink Tax Stamps Effective Through 06/30/2017
Soft Drink Monthly Report Effective Through 06/30/2017