Soft Drink Tax

The Soft Drink Tax will cease after June 30, 2024. The last day that soft drink stamps will be issued is May 31, 2024 unless the stamp inventory is depleted prior to that date. Tax liabilities may be paid after they are incurred for the month of June 2024. Unused stamps may be returned for refund. (Refunds may be subject to managed audit.) Stamps may not be removed from any product once applied and will not be eligible for refund.

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.


  • Requisitions for soft drinks stamps can only be accepted through a MyTaxes account.
  • SDR-2015-1 Receipts of Tax Not Paid: Soft Drinks from Outside West Virginia (Imports)
  • SDR-2015-2 Invoice Payment Schedule for Tax Paid: Soft Drink Products Sold to West Virginia Accounts
  • SDR-2015-3 Tax Paid Shipments to Other Than West Virginia Accounts (Exports)