4.1-236 - Excise tax on beer and wine coolers; payment of tax; exceptions. - Virginia Statutes

§ 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions.

A. There is levied on all beer and wine coolers sold in the Commonwealth anexcise tax at the rate of:

1. Twenty-five and sixty-five hundredths cents per gallon per barrel;

2. Two cents per bottle on bottles of not more than seven ounces each;

3. Two and sixty-five hundredths cents per bottle on bottles of more thanseven ounces each but not more than twelve ounces each; and

4. Two and twenty-two one hundredths mills per ounce per bottle on bottles ofmore than twelve ounces each.

B. The tax herein levied shall be paid by the manufacturer, bottler orwholesaler selling beer or wine coolers to licensed retailers.

C. Any person selling or offering for sale in the Commonwealth any beer orwine coolers purchased or obtained from any person not licensed either as amanufacturer, bottler or wholesaler under this chapter, and on which theexcise tax levied has not been paid, shall pay the tax.

D. This section shall not apply to any manufacturer, bottler or wholesaler ofany beer or wine coolers, which are:

1. Shipped out of the Commonwealth by such manufacturer, bottler orwholesaler for resale outside of the Commonwealth;

2. Sold to the United States or to any instrumentality thereof for resale toor for the use or consumption by members of the armed forces of the UnitedStates;

3. Sold to the Veterans Administration for resale to veterans of the armedservices of the United States who are hospitalized or domiciled in hospitalsand homes of the Veterans Administration within the geographical confines ofthe Commonwealth;

4. Shipped to a post exchange of the armed forces of the United States forresale by such post exchange, whether such post exchange is located on aUnited States military reservation or not;

5. Shipped to any instrumentality of the United States which is exempt onconstitutional grounds from the excise tax levied by this section; or

6. Sold and delivered to foreign boats or aircraft actually engaged inforeign commerce or commerce between any ports of the United States orcommerce between the United States and any of its possessions outside of theseveral states and the District of Columbia.

The exceptions allowed in subdivisions 1, 4, and 5 of this subsection shallbe applicable only if, in each case, evidence satisfactory to the Board issubmitted in writing that such beer or wine coolers were so shipped.

(1988, c. 261, §§ 4-128, 4-129, 4-130; 1993, c. 866.)