4.1-234 - Tax on wine and other alcoholic beverages; exceptions.
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions.
A. In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 etseq.) of Title 58.1, a tax of forty cents is levied on each liter of winesold in the Commonwealth. Additionally, on vermouth and on farm winery winessold to consumers by the Board the state tax shall be four percent of theprice charged.
B. There is levied on other alcoholic beverages sold by the Board a tax oftwenty percent of the price charged. This subsection shall also apply to allalcoholic beverages purchased from the Board by any mixed beverage licensee.
C. The provisions of this section shall not apply to (i) beer, (ii) winecoolers, (iii) sales of wine by manufacturers to wholesale wine licensees forresale to retail licensees, (iv) sales, other than by or through governmentstores, of alcoholic beverages for manufacturing and industrial purposes, oreither, (v) sales, other than by or through government stores, of alcohol forhospital and laboratory purposes, or either, (vi) alcoholic beverages shippedfrom the Commonwealth to points outside the Commonwealth for resale outsidethe Commonwealth and (vii) sales to any instrumentality of the federalgovernment.
(1968, c. 609, § 4-98.20; 1980, c. 624, § 4-22.1; 1981, cc. 381, 407; 1982,cc. 540, 556; 1984, c. 200; 1985, cc. 222, 457; 1986, c. 130; 1993, c. 866.)