                                 CODE OF VIRGINIA

TAX ON WINE AND OTHER ALCOHOLIC BEVERAGES; EXCEPTIONS (§ 4.1-234)

A. In addition to the taxes imposed pursuant to Chapter 6 (&#xA7; 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. 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.

C. 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.

HISTORY: 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; 2011, cc. 238, 299.