§60-8A-1. Definition of Hard Cider
“Hard Cider” means a type of wine that is derived primarily from the fermentation of apples, pears, peaches, honey, or other fruit, or from apple, pear, peach, or other fruit juice concentrate and water; contains no more than 0.64 grams of carbon dioxide per 100 milliliters; contains at least one half of one percent and […]
§60-8A-2. Applicability of Other Laws and Licenses
(a) Except as stated in this article, all wine licenses and other wine requirements set forth in 60-8-1 et seq., 60-4-3b, and 60-6-2, of this code, shall apply to the manufacture, distribution, or sale of hard cider. Any person or licensee legally authorized to manufacture, distribute, or sell wine may manufacture, distribute, or sell hard […]
§60-8A-3. Taxation; Reporting; Deposits Into Agriculture Development Fund; Penalties for Failure to File Returns; Application of State Tax Law; Rulemaking Authority
(a) There is hereby levied and imposed on all hard cider sold on and after July 1, 2021, by wineries, farm wineries, and suppliers to distributors, and including all hard cider sold and sent to persons 21 years of age or older who reside in West Virginia from direct shippers, a tax of 22.6 cents […]
§60-8A-4. Fruit Sources; Phase In; Applications
(a) On and after July 1, 2021, pursuant to 60-3-25 of this code, any farm winery attempting to manufacture hard cider may apply to the Agriculture Commissioner with a copy to the commissioner showing its inability to obtain 75 percent of the apples, pears, peaches, honey, or other fruits necessary to produce its hard cider […]
§60-8A-5. Winery or Farm Winery Licensee S Authority to Manufacture, Sell, and Provide Complimentary Samples; Growler Sales; Advertisements; Taxes; Fees; Rulemaking
(a) Sales of hard cider. A licensed winery or farm winery with its principal place of business or manufacturing facility located in the State of West Virginia may offer hard cider manufactured by the licensed winery or farm winery for retail sale to customers from the winerys or farm winerys licensed premises for consumption off […]
§60-8A-6. Rule-Making Authorization
The West Virginia Alcoholic Beverage Control Commissioner may propose legislative rules for legislative approval, pursuant to 29A-3-1 et seq. of this code, to implement this article.
§60-9-1. Definitions
(a) As used in this article: (1) "Package" means a pack, carton or container of any kind in which cigarettes are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
§60-8-19. To Whom Licensed Manufacturer May Sell
A licensed manufacturer who is licensed as a supplier of wine, as defined in this article, may sell such wines in this state only to the commissioner and to distributors as defined in this article. Such manufacturers may sell such wine outside of this state for use or resale outside this state. The provisions of […]
§60-8-20. Unlawful Acts Generally
It is unlawful: (a) For a supplier or distributor to sell or deliver wine purchased or acquired from any source other than a person registered under the provisions of 60-8-6 of this code or for a retailer to sell or deliver wine purchased or acquired from any source other than a licensed distributor or a […]
§60-8-20a. Unlawful Acts by Persons
(a) Any person under the age of twenty-one years who purchases, consumes, sells, possesses or serves wine or other alcoholic liquor is guilty of a misdemeanor, and, upon conviction thereof, shall be fined in an amount not to exceed $500 or shall be incarcerated in the county jail for a period not to exceed seventy-two […]