                                 CODE OF VIRGINIA

EXCISE TAX ON BEER AND WINE COOLERS; PAYMENT OF TAX; EXCEPTIONS (§ 4.1-236)

A. There is levied on all beer and wine coolers sold in the Commonwealth an
excise tax at the rate of:

   1. Twenty-five and sixty-five hundredths cents per gallon per barrel;

   2. Two cents per bottle on bottles of not more than seven ounces each;

   3. Two and sixty-five hundredths cents per bottle on bottles of more than
   seven ounces each but not more than twelve ounces each; and

   4. Two and twenty-two one hundredths mills per ounce per bottle on bottles of
   more than twelve ounces each.

B. The tax herein levied shall be paid by the manufacturer, bottler or
wholesaler selling beer or wine coolers to licensed retailers.

C. 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.

D. This section shall not apply to any manufacturer, bottler or wholesaler of
any beer or wine coolers, which are:

   1. Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler
   for resale outside of the Commonwealth;

   2. 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;

   3. 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;

   4. 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;

   5. Shipped to any instrumentality of the United States which is exempt on
   constitutional grounds from the excise tax levied by this section; or

   6. 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.
   				The 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.

HISTORY: 1988, c. 261, §§ 4-128, 4-129, 4-130; 1993, c. 866.