{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-234.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-234.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-234.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-234.html"}],"law_id":80942,"edition_id":1,"section_id":80942,"structure_id":14974,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","history":"1968, c. 609, \u00a7 4-98.20; 1980, c. 624, \u00a7 4-22.1; 1981, cc. 381, 407; 1982, cc. 540, 556; 1984, c. 200; 1985, cc. 222, 457; 1986, c. 130; 1993, c. 866; 2011, cc. 238, 299.","full_text":"A\n\nIn addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine sold in the Commonwealth. Additionally, on vermouth and on farm winery wines sold to consumers by the Board the state tax shall be four percent of the price charged.B\n\nThere is levied on other alcoholic beverages sold by the Board a tax of 20 percent of the price charged. This subsection shall also apply to all alcoholic beverages purchased from the Board by any mixed beverage licensee.C\n\nThe provisions of this section shall not apply to (i) beer, (ii) wine coolers, (iii) sales of wine by manufacturers to wholesale wine licensees for resale to retail licensees, (iv) sales, other than by or through government stores, of alcoholic beverages for manufacturing and industrial purposes, or either, (v) sales, other than by or through government stores, of alcohol for hospital and laboratory purposes, or either, (vi) alcoholic beverages shipped from the Commonwealth to points outside the Commonwealth, for resale outside the Commonwealth, (vii) alcoholic beverages shipped from the Commonwealth to consumers outside the Commonwealth for personal consumption and not for resale, and (viii) sales to any instrumentality of the federal government.","order_by":null,"text":{"0":{"id":290134,"text":"In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine sold in the Commonwealth. Additionally, on vermouth and on farm winery wines sold to consumers by the Board the state tax shall be four percent of the price charged.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":290135,"text":"There is levied on other alcoholic beverages sold by the Board a tax of 20 percent of the price charged. This subsection shall also apply to all alcoholic beverages purchased from the Board by any mixed beverage licensee.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":290136,"text":"The provisions of this section shall not apply to (i) beer, (ii) wine coolers, (iii) sales of wine by manufacturers to wholesale wine licensees for resale to retail licensees, (iv) sales, other than by or through government stores, of alcoholic beverages for manufacturing and industrial purposes, or either, (v) sales, other than by or through government stores, of alcohol for hospital and laboratory purposes, or either, (vi) alcoholic beverages shipped from the Commonwealth to points outside the Commonwealth, for resale outside the Commonwealth, (vii) alcoholic beverages shipped from the Commonwealth to consumers outside the Commonwealth for personal consumption and not for resale, and (viii) sales to any instrumentality of the federal government.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14974,"edition_id":1,"name":"Applications for Licenses and Permits; Fees; Taxes","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13825,"metadata":{},"date_created":"2026-06-26 03:51:12","date_modified":"2026-06-26 03:51:12","permalink":{"id":218969,"object_type":"structure","relational_id":14974,"identifier":"3","token":"4.1\/I\/2\/3","url":"\/4.1\/I\/2\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13825,"edition_id":1,"name":"Administration of Licenses","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:46:00","date_modified":"2026-06-26 03:46:00","permalink":{"id":218791,"object_type":"structure","relational_id":13825,"identifier":"2","token":"4.1\/I\/2","url":"\/4.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82663,"structure_id":14974,"section_number":"4.1-230","catch_line":"Applications for licenses; publication; notice to localities; fees; permits","url":"\/4.1-230\/","token":"4.1\/I\/2\/3\/4.1-230","metadata":false},{"id":74459,"structure_id":14974,"section_number":"4.1-231","catch_line":"Repealed","url":"\/4.1-231\/","token":"4.1\/I\/2\/3\/4.1-231","metadata":false},{"id":83440,"structure_id":14974,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","url":"\/4.1-231.1\/","token":"4.1\/I\/2\/3\/4.1-231.1","metadata":false},{"id":81449,"structure_id":14974,"section_number":"4.1-232","catch_line":"Refund of state license tax","url":"\/4.1-232\/","token":"4.1\/I\/2\/3\/4.1-232","metadata":false},{"id":82282,"structure_id":14974,"section_number":"4.1-233","catch_line":"Repealed","url":"\/4.1-233\/","token":"4.1\/I\/2\/3\/4.1-233","metadata":false},{"id":58142,"structure_id":14974,"section_number":"4.1-233.1","catch_line":"Fees on local licenses","url":"\/4.1-233.1\/","token":"4.1\/I\/2\/3\/4.1-233.1","metadata":false},{"id":80942,"structure_id":14974,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","url":"\/4.1-234\/","token":"4.1\/I\/2\/3\/4.1-234","metadata":false},{"id":57122,"structure_id":14974,"section_number":"4.1-235","catch_line":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","url":"\/4.1-235\/","token":"4.1\/I\/2\/3\/4.1-235","metadata":false},{"id":69421,"structure_id":14974,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","url":"\/4.1-236\/","token":"4.1\/I\/2\/3\/4.1-236","metadata":false},{"id":60526,"structure_id":14974,"section_number":"4.1-237","catch_line":"Refund and adjustments on excise tax on beer and wine coolers","url":"\/4.1-237\/","token":"4.1\/I\/2\/3\/4.1-237","metadata":false},{"id":62510,"structure_id":14974,"section_number":"4.1-238","catch_line":"Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses","url":"\/4.1-238\/","token":"4.1\/I\/2\/3\/4.1-238","metadata":false},{"id":79377,"structure_id":14974,"section_number":"4.1-239","catch_line":"Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions","url":"\/4.1-239\/","token":"4.1\/I\/2\/3\/4.1-239","metadata":false},{"id":69418,"structure_id":14974,"section_number":"4.1-240","catch_line":"Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information","url":"\/4.1-240\/","token":"4.1\/I\/2\/3\/4.1-240","metadata":false}],"previous_section":{"id":58142,"structure_id":14974,"section_number":"4.1-233.1","catch_line":"Fees on local licenses","url":"\/4.1-233.1\/","token":"4.1\/I\/2\/3\/4.1-233.1","metadata":false},"next_section":{"id":57122,"structure_id":14974,"section_number":"4.1-235","catch_line":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","url":"\/4.1-235\/","token":"4.1\/I\/2\/3\/4.1-235","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-234\/","history_text":"

This law was first created in 1968. The record of its establishment is cataloged in chapter 609 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1968 \u201cActs\u201d aren\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1980, chapter 624; in 1981, chapters 381 and 407; in 1982, chapters 540 and 556; in 1984, chapter 200; in 1985, chapters 222 and 457; in 1986, chapter 130; in 1993, chapter 866; in 2011, chapters 238<\/a> and 299<\/a>.<\/p>","references":[{"id":68539,"section_number":"4.1-204","catch_line":"Records of licensees; inspection of records and places of business","order_by":null,"url":"\/4.1-204\/"},{"id":56854,"section_number":"4.1-209.1","catch_line":"Direct shipment of wine and beer; shipper's license","order_by":null,"url":"\/4.1-209.1\/"},{"id":63303,"section_number":"4.1-212.1","catch_line":"Delivery of wine and beer; kegs; regulations of Board","order_by":null,"url":"\/4.1-212.1\/"},{"id":57122,"section_number":"4.1-235","catch_line":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","order_by":null,"url":"\/4.1-235\/"},{"id":77633,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","order_by":null,"url":"\/4.1-331\/"},{"id":72772,"section_number":"4.1-332","catch_line":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","order_by":null,"url":"\/4.1-332\/"}],"refers_to":[{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":218995,"object_type":"law","relational_id":80942,"identifier":"4.1-234","token":"4.1\/I\/2\/3\/4.1-234","url":"\/4.1-234\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-234\/","token":"4.1\/I\/2\/3\/4.1-234","dublin_core":{"Title":"Tax on wine and other alcoholic beverages; exceptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-234","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600<\/a> et seq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine<\/span> sold in the Commonwealth. Additionally, on vermouth and on farm winery<\/span> wines<\/span> sold to consumers by the Board<\/span> the state tax shall be four percent of the price charged. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> There is levied on other alcoholic beverages<\/span> sold by the Board<\/span> a tax of 20 percent of the price charged. This subsection shall also apply to all alcoholic beverages<\/span> purchased from the Board<\/span> by any mixed beverage<\/span> licensee<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The provisions of this section shall not apply to (i) beer<\/span>, (ii) wine coolers<\/span>, (iii) sales<\/span> of wine by manufacturers to wholesale wine licensees<\/span> for resale to retail licensees<\/span>, (iv) sales<\/span>, other than by or through government stores<\/span>, of alcoholic beverages<\/span> for manufacturing and industrial purposes, or either, (v) sales<\/span>, other than by or through government stores<\/span>, of alcohol<\/span> for hospital and laboratory purposes, or either, (vi) alcoholic beverages<\/span> shipped from the Commonwealth to points outside the Commonwealth, for resale outside the Commonwealth, (vii) alcoholic beverages<\/span> shipped from the Commonwealth to consumers outside the Commonwealth for personal consumption and not for resale, and (viii) sales<\/span> to any instrumentality of the federal government. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ON WINE AND OTHER ALCOHOLIC BEVERAGES; EXCEPTIONS (\u00a7 4.1-234)\n\nA. In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 et\nseq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine sold in\nthe Commonwealth. Additionally, on vermouth and on farm winery wines sold to\nconsumers by the Board the state tax shall be four percent of the price charged.\n\nB. There is levied on other alcoholic beverages sold by the Board a tax of 20\npercent of the price charged. This subsection shall also apply to all alcoholic\nbeverages purchased from the Board by any mixed beverage licensee.\n\nC. The provisions of this section shall not apply to (i) beer, (ii) wine\ncoolers, (iii) sales of wine by manufacturers to wholesale wine licensees for\nresale to retail licensees, (iv) sales, other than by or through government\nstores, of alcoholic beverages for manufacturing and industrial purposes, or\neither, (v) sales, other than by or through government stores, of alcohol for\nhospital and laboratory purposes, or either, (vi) alcoholic beverages shipped\nfrom the Commonwealth to points outside the Commonwealth, for resale outside the\nCommonwealth, (vii) alcoholic beverages shipped from the Commonwealth to\nconsumers outside the Commonwealth for personal consumption and not for resale,\nand (viii) sales to any instrumentality of the federal government.\n\nHISTORY: 1968, c. 609, \u00a7 4-98.20; 1980, c. 624, \u00a7 4-22.1; 1981, cc. 381, 407;\n1982, cc. 540, 556; 1984, c. 200; 1985, cc. 222, 457; 1986, c. 130; 1993, c.\n866; 2011, cc. 238, 299.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}