                                 CODE OF VIRGINIA

LIMITATION ON MIXED BEVERAGE LICENSEES; EXCEPTIONS (§ 4.1-221)

A. Unless excepted by subsection B, all alcoholic beverages sold as mixed
beverages shall be purchased from the Board.

B. Mixed beverage carrier licensees may obtain from other lawful sources
alcoholic beverages to be sold as mixed beverages on trains, boats or airplanes
of the licensees provided there is paid to the Board in lieu of the taxes
otherwise directly imposed under this chapter and any markup otherwise charged
by the Board, a tax of ten cents for each of the average number of drinks of
mixed beverages determined by the Board as having been consumed within the
geographical confines of the Commonwealth on such trains, boats or airplanes.
Such tax shall be calculated on the basis of the proportionate number of revenue
passenger miles traveled within the Commonwealth by such a licensee in relation
to the total quantity of all alcoholic beverages obtained either inside or
outside the Commonwealth by the licensee for consumption on trains, boats or
airplanes of the licensee. Such tax shall be paid to the Board on a quarterly
basis.

C. The entire contents of a closed container of distilled spirits shall not be
served to an individual for on-premises consumption or for off-premises
consumption pursuant to &#xA7; 4.1-212.1 except as may be provided by Board
regulation.

HISTORY: 1968, c. 7, § 4-98.11; 1972, c. 17; 1974, c. 460; 1984, c. 318; 1986,
c. 374; 1993, c. 866; 2021, Sp. Sess. I, cc. 281, 282; 2022 cc. 78, 79.