April 5, 2021, 5:00 AM
The West Virginia Alcohol Beverage Control Commission April 2 adopted regulations clarifying the license, excise tax, and sales and use tax requirements for mini-distilleries, micro-distilleries, and other distilleries. The rules include measures: 1] establishing a market zone fee of 2 percent of the gross sales price of each retail liquor sale; 2] setting a $15,000 annual maximum for market zone fee payments made by an establishment; 3] clarifying that alcoholic liquors sold at retail for off-premises personal consumption are subject to a 6 percent, 6.5 percent, or 7 percent retail sales tax, as applicable, and a 5 percent municipal tax;…
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