§60-8-5. Refund or Credit of Taxes
The Tax Commissioner shall refund, or credit on a subsequent return, any tax which has been erroneously or illegally collected. In the event that a licensee, while the owner of wine on which the tax imposed by this article has been paid, loses such wine through fire or casualty, other than breakage occurring on the […]
§60-8-6. License or Registration Required for Sale or Shipment of Wine; Shipment of Limited Quantities of Wine to Adult Residents Permitted
(a) Except as to the commissioner and except as provided in subsection (b) of this section, no person may offer for sale or sell wine in this state, or offer wine for shipment into this state, except to a distributor who is duly licensed under this article. Every person, whether resident or nonresident in this […]
§60-8-6a. Direct Shipper's License
(a) Before sending any shipment of wine to a resident of West Virginia, the direct shipper must first: (1) File a license application with the commissioner with the appropriate background check information, using forms required by the commissioner. Criminal background checks will not be required of applicants licensed in their state of domicile who can […]
§60-8-1. Construction and Application of Article
(a) Every supplier must use a distributor to distribute wine for retail sale in this state, except for such sales that occur by wineries, farm wineries or suppliers holding a direct shipper's license or farm wineries holding a multicapacity farm winery license. The provisions of Part II of this article shall have general application to […]
§60-8-2. Definitions
Unless the context in which used clearly requires a different meaning, as used in this article: “Commissioner” or “commission” means the West Virginia Alcohol Beverage Control Commissioner. “Distributor” means any person whose principal place of business is within the State of West Virginia who makes purchases from a supplier to sell or distribute wine to […]
§60-8-3. Licenses; Fees; General Restrictions
(a) No person may engage in business in the capacity of a winery, farm winery, supplier, distributor, retailer, private wine bed and breakfast, private wine restaurant, private wine spa, or wine specialty shop without first obtaining a license from the commissioner, nor shall a person continue to engage in any activity after his or her […]