{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-236.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-236.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-236.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-236.html"}],"law_id":69421,"edition_id":1,"section_id":69421,"structure_id":14974,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","history":"1988, c. 261, \u00a7\u00a7 4-128, 4-129, 4-130; 1993, c. 866.","full_text":"A\n\nThere is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of:1\n\nTwenty-five and sixty-five hundredths cents per gallon per barrel;2\n\nTwo cents per bottle on bottles of not more than seven ounces each;3\n\nTwo and sixty-five hundredths cents per bottle on bottles of more than seven ounces each but not more than twelve ounces each; and4\n\nTwo and twenty-two one hundredths mills per ounce per bottle on bottles of more than twelve ounces each.B\n\nThe tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers.C\n\nAny person selling or offering for sale in the Commonwealth any beer or wine coolers purchased or obtained from any person not licensed either as a manufacturer, bottler or wholesaler under this chapter, and on which the excise tax levied has not been paid, shall pay the tax.D\n\nThis section shall not apply to any manufacturer, bottler or wholesaler of any beer or wine coolers, which are:1\n\nShipped out of the Commonwealth by such manufacturer, bottler or wholesaler for resale outside of the Commonwealth;2\n\nSold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed forces of the United States;3\n\nSold to the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs within the geographical confines of the Commonwealth;4\n\nShipped to a post exchange of the armed forces of the United States for resale by such post exchange, whether such post exchange is located on a United States military reservation or not;5\n\nShipped to any instrumentality of the United States which is exempt on constitutional grounds from the excise tax levied by this section; or6\n\nSold and delivered to foreign boats or aircraft actually engaged in foreign commerce or commerce between any ports of the United States or commerce between the United States and any of its possessions outside of the several states and the District of Columbia.\n\t\t\t\tThe exceptions allowed in subdivisions 1, 4, and 5 of this subsection shall be applicable only if, in each case, evidence satisfactory to the Board is submitted in writing that such beer or wine coolers were so shipped.","order_by":null,"text":{"0":{"id":251072,"text":"There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":251073,"text":"Twenty-five and sixty-five hundredths cents per gallon per barrel;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":251074,"text":"Two cents per bottle on bottles of not more than seven ounces each;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":251075,"text":"Two and sixty-five hundredths cents per bottle on bottles of more than seven ounces each but not more than twelve ounces each; and","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":251076,"text":"Two and twenty-two one hundredths mills per ounce per bottle on bottles of more than twelve ounces each.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"B"},"5":{"id":251077,"text":"The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A4","next_prefix":"C"},"6":{"id":251078,"text":"Any person selling or offering for sale in the Commonwealth any beer or wine coolers purchased or obtained from any person not licensed either as a manufacturer, bottler or wholesaler under this chapter, and on which the excise tax levied has not been paid, shall pay the tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"7":{"id":251079,"text":"This section shall not apply to any manufacturer, bottler or wholesaler of any beer or wine coolers, which are:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"8":{"id":251080,"text":"Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler for resale outside of the Commonwealth;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"9":{"id":251081,"text":"Sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed forces of the United States;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"10":{"id":251082,"text":"Sold to the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs within the geographical confines of the Commonwealth;","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"11":{"id":251083,"text":"Shipped to a post exchange of the armed forces of the United States for resale by such post exchange, whether such post exchange is located on a United States military reservation or not;","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"D5"},"12":{"id":251084,"text":"Shipped to any instrumentality of the United States which is exempt on constitutional grounds from the excise tax levied by this section; or","type":"section","prefixes":["D","5"],"prefix":"5","entire_prefix":"D5","prefix_anchor":"D5","level":2,"prior_prefix":"D4","next_prefix":"D6"},"13":{"id":251085,"text":"Sold and delivered to foreign boats or aircraft actually engaged in foreign commerce or commerce between any ports of the United States or commerce between the United States and any of its possessions outside of the several states and the District of Columbia.\n\t\t\t\tThe exceptions allowed in subdivisions 1, 4, and 5 of this subsection shall be applicable only if, in each case, evidence satisfactory to the Board is submitted in writing that such beer or wine coolers were so shipped.","type":"section","prefixes":["D","6"],"prefix":"6","entire_prefix":"D6","prefix_anchor":"D6","level":2,"prior_prefix":"D5"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-236\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 261 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 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1993, chapter 866.<\/p>","references":[{"id":55602,"section_number":"4.1-100","catch_line":"Definitions","order_by":null,"url":"\/4.1-100\/"},{"id":67886,"section_number":"4.1-111","catch_line":"Regulations of Board","order_by":null,"url":"\/4.1-111\/"},{"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":60526,"section_number":"4.1-237","catch_line":"Refund and adjustments on excise tax on beer and wine coolers","order_by":null,"url":"\/4.1-237\/"},{"id":79377,"section_number":"4.1-239","catch_line":"Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions","order_by":null,"url":"\/4.1-239\/"},{"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":false,"permalink":{"id":219003,"object_type":"law","relational_id":69421,"identifier":"4.1-236","token":"4.1\/I\/2\/3\/4.1-236","url":"\/4.1-236\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-236\/","token":"4.1\/I\/2\/3\/4.1-236","dublin_core":{"Title":"Excise tax on beer and wine coolers; payment of tax; exceptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-236","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is levied on all beer<\/span> and wine coolers<\/span> sold in the Commonwealth an excise tax at the rate of: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Twenty-five and sixty-five hundredths cents per gallon per barrel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Two cents per bottle<\/span> on bottles<\/span> of not more than seven ounces each; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Two and sixty-five hundredths cents per bottle<\/span> on bottles<\/span> of more than seven ounces each but not more than twelve ounces each; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Two and twenty-two one hundredths mills per ounce per bottle<\/span> on bottles<\/span> of more than twelve ounces each. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer<\/span> or wine coolers<\/span> to licensed<\/span> retailers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person selling or offering for sale<\/span> in the Commonwealth any beer<\/span> or wine coolers<\/span> purchased or obtained from any person not licensed<\/span> either as a manufacturer, bottler or wholesaler under this chapter, and on which the excise tax levied has not been paid, shall pay the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> This section shall not apply to any manufacturer, bottler or wholesaler of any beer<\/span> or wine coolers<\/span>, which are: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler for resale outside of the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed forces of the United States; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Sold to the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs within the geographical confines of the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Shipped to a post exchange of the armed forces of the United States for resale by such post exchange, whether such post exchange is located on a United States military reservation or not; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Shipped to any instrumentality of the United States which is exempt on constitutional grounds from the excise tax levied by this section; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Sold and delivered to foreign boats or aircraft actually engaged in foreign commerce or commerce between any ports of the United States or commerce between the United States and any of its possessions<\/span> outside of the several states and the District of Columbia.\n\t\t\t\tThe exceptions allowed in subdivisions 1, 4, and 5 of this subsection shall be applicable only if, in each case, evidence<\/span> satisfactory to the Board<\/span> is submitted in writing that such beer<\/span> or wine coolers<\/span> were so shipped. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXCISE TAX ON BEER AND WINE COOLERS; PAYMENT OF TAX; EXCEPTIONS (\u00a7 4.1-236)\n\nA. There is levied on all beer and wine coolers sold in the Commonwealth an\nexcise tax at the rate of:\n\n 1. Twenty-five and sixty-five hundredths cents per gallon per barrel;\n\n 2. Two cents per bottle on bottles of not more than seven ounces each;\n\n 3. Two and sixty-five hundredths cents per bottle on bottles of more than\n seven ounces each but not more than twelve ounces each; and\n\n 4. Two and twenty-two one hundredths mills per ounce per bottle on bottles of\n more than twelve ounces each.\n\nB. The tax herein levied shall be paid by the manufacturer, bottler or\nwholesaler selling beer or wine coolers to licensed retailers.\n\nC. Any person selling or offering for sale in the Commonwealth any beer or wine\ncoolers purchased or obtained from any person not licensed either as a\nmanufacturer, bottler or wholesaler under this chapter, and on which the excise\ntax levied has not been paid, shall pay the tax.\n\nD. This section shall not apply to any manufacturer, bottler or wholesaler of\nany beer or wine coolers, which are:\n\n 1. Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler\n for resale outside of the Commonwealth;\n\n 2. Sold to the United States or to any instrumentality thereof for resale to\n or for the use or consumption by members of the armed forces of the United\n States;\n\n 3. Sold to the U.S. Department of Veterans Affairs for resale to veterans of\n the armed services of the United States who are hospitalized or domiciled in\n hospitals and homes of the U.S. Department of Veterans Affairs within the\n geographical confines of the Commonwealth;\n\n 4. Shipped to a post exchange of the armed forces of the United States for\n resale by such post exchange, whether such post exchange is located on a\n United States military reservation or not;\n\n 5. Shipped to any instrumentality of the United States which is exempt on\n constitutional grounds from the excise tax levied by this section; or\n\n 6. Sold and delivered to foreign boats or aircraft actually engaged in foreign\n commerce or commerce between any ports of the United States or commerce\n between the United States and any of its possessions outside of the several\n states and the District of Columbia.\n \t\t\t\tThe exceptions allowed in subdivisions 1, 4, and 5 of this subsection\n shall be applicable only if, in each case, evidence satisfactory to the Board\n is submitted in writing that such beer or wine coolers were so shipped.\n\nHISTORY: 1988, c. 261, \u00a7\u00a7 4-128, 4-129, 4-130; 1993, c. 866.","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}}