W. Va. Code R. § 175-4-11 - Wine Liter Tax and Municipal Tax on Wine Sales; Reports Required
11.1. Distributor's
purchase order.
11.1.1. All sales of wine,
nonfortified dessert wine, port, sherry, or Madeira wines, except retail sales
of wine, nonfortified dessert wine, port, sherry, or Madeira wines, must be by
purchase order. All forms shall include the following information for each item
purchased from the supplier: Brand name, unit size, number of cases and
bottles, total quantity in extended liters (the unit size multiplied by the
number of bottles will give the extended liters), case price, and the total
cost of each item purchased. All purchase orders shall be dated and numbered to
identify the purchaser and distributor and are to be signed by the distributor
or his agent or employee.
11.1.1.a. The
Commissioner shall furnish with each distributor's license a copy of "Purchase
Order" form to use for purchase orders. This form need not be followed in exact
detail or outline so long as the purchase order form used contains the
information required herein; i.e., receiving documents and computer generated
receipts may be used if the necessary information is provided.
11.1.1.b. The supplier or distributor shall
maintain a copy of all purchase orders for a period of four years for use by
the Commissioner for review and audit.
11.1.2. Distributor's wine invoice.
11.1.2.a. Each delivery of wine, nonfortified
dessert wine, port, sherry, or Madeira wines from a distributor shall be
accompanied by an invoice including the following information: The date of
invoice; the date of delivery; the trade name and address of the licensed
retailer; private wine bed and breakfast; private wine restaurant; private wine
spa; private club types; the licensee's license number; the number of cases and
bottles ordered and the size of each stated in liters; the identity of the
product ordered; stated by brand and type; the total number of liters of each;
the unit price of each brand and type ordered and the total sales price for
each; the total number of liters included upon the invoice; and the total
purchase price thereof. The invoice shall also contain a statement to be
executed by the licensed retailer, private wine bed and breakfast, private wine
restaurant, or private wine spa, indicating the date of receipt of the wine,
nonfortified dessert wine, port, sherry, or Madeira wines so purchased and that
such distributor was paid in full for all items so received, and name of the
person, firm, or corporation from whom the shipment was received or by whom it
was delivered. All invoices shall state the mode or method of
payment.
11.1.2.b. The Commissioner
shall furnish with each distributor a copy of "Distributor's Wine Invoice,"
form for distributor's wine invoices. This form need not be followed in exact
detail or outline so long as the form contains the information
required.
11.1.2.c. The distributor
and the licensed retailer, private wine bed and breakfast, private wine
restaurant, private wine spa, or private club type shall retain a copy of all
the distributor's wine invoices for a period of four (4) years for use by the
Commissioner for review and audit.
11.1.3. Taxpayer. -- The taxpayer shall, for
the purpose of determining the proper party to claim a refund of wine liter
tax, be only the person who pays the wine liter tax to the Tax Commissioner.
For purposes of claiming a refund for a casualty loss, the term "taxpayer" may
include a distributor, licensed retailer, private wine bed and breakfast,
private wine restaurant, private wine spa, or private club type. For the
purposes of claiming a credit against such tax, the term "taxpayer "shall
include only the supplier or direct shipper claiming the same.
11.1.4. Refund of liter tax by reason of
casualty loss. -- A distributor, direct shipper, licensed retailer, private
wine bed and breakfast, private wine restaurant, private wine spa, or private
club type, who has paid the liter tax on wine declared by the Commissioner to
be unfit for sale, as a result of fire or other casualty may apply for a refund
of the liter tax paid, if the amount of the tax paid on loss exceeds $50.
Neither theft nor breakage occurring on the premises of the distributor, direct
shipper, licensed retailer, private wine bed and breakfast, private wine
restaurant, private wine spa, or private club type, is a casualty within the
meaning of this rule.
11.1.4.a. Any
distributor, direct shipper, licensed retailer, private wine bed and breakfast,
private wine restaurant, private wine spa, or private club type seeking a
refund under this subsection shall contact the Commissioner within five
calendar days of the occurrence or casualty resulting in such loss. Upon
verification of the loss and the reasons, the Commissioner shall take such
steps necessary to effect payment in full to the distributor, direct shipper,
licensed retailer, private wine bed and breakfast, private wine restaurant,
private wine spa, or private club type having the claim. No refund or claim may
be granted or considered by the Commissioner for liter taxes in an aggregate of
less than $50.
11.1.4.b. The
Commissioner is the source of last resort for a refund under the subsection. No
claim for a refund will be honored until any available insurance or other
source from which a claim for casualty loss is recoverable has been exhausted.
For the purpose of any refund, each casualty shall be regarded separately from
any other casualty. No claim for refund may include more than one
casualty.
11.1.5.
Municipal tax on sales of wine to be collected and remitted to the State Tax
Department.
11.1.5.a. All taxes required to be
levied and collected on sales of wine made by distributors, suppliers, direct
shippers, licensed retailers, private wine bed and breakfasts, private wine
restaurants, private wine spas, private club types, and farm wineries pursuant
to the provisions of either W. Va. Code §
8-13-7, or W. Va. Code §
60-3-9d, or both, shall be
remitted to and collected by the Department. All such taxes shall be deposited
to the State Treasury, which shall be responsible for the distribution to the
appropriate county or municipality. All assessments, petitions for
reassessment, and hearings required on petitions for reassessment shall be
administered and conducted by the Department. Any rulings to be made thereon
shall be made by the Department. All statutes, rules and regulations, and
procedures adopted by the Department with respect to assessments,
reassessments, petitions for reassessment, hearings, administrative appeals,
and all matters relating thereto insofar as the same may relate to the
imposition and collection of the municipal tax on sales of wine are adopted and
incorporated herein by reference to the same extent as if the same were set
forth here in extension and shall apply to the imposition and collection of
such tax.
11.1.5.b. This section
does not apply to the collection, allocation, or distribution of taxes on
retail sales made by the Commissioner.
Notes
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11.1. Distributor 's purchase order.
11.1.a. All sales of wine nonfortified dessert wine , port, sherry or Madeira wines, except retail sales of wine , nonfortified dessert wine , port, sherry or Madeira wines, must be by purchase order. All forms shall include the following information for each item purchased from the supplier : Brand name, unit size, number of cases and bottles, total quantity in extended liters (the unit size multiplied by the number of bottles will give the extended liters), case price and the total cost of each item purchased. All purchase orders are shall be dated and numbered to identify the purchaser and distributor and are to be signed by the distributor or his agent or employee.
11.1.a.1. The Commissioner shall furnish with each distributor 's license a copy of "Purchase Order," Alcohol Beverage Control Commissioner Form No. ABCC -WS-1-H, to use for purchase orders. This form need not be followed in exact detail or outline so long as the purchase order form used contains the information required herein; i.e., receiving documents and computer generated receipts may be used if the necessary information is provided.
11.1.a.2. The supplier or distributor shall maintain a copy of all purchase order for a period of four (4) years for use by the Commissioner for review and audit.
11.1.b. Distributor 's wine invoice.
11.1.b.1. Each delivery of wine , nonfortified dessert wine , port, sherry or Madeira wines from a distributor shall be accompanied by an invoice including the following information: The date of invoice; the date of delivery; the trade name and address of the licensed retailer ; private wine bed and breakfast ; private wine restaurant ; private wine spa ; private club ; the licensee 's license number; the number of cases and bottles ordered and the size of each stated in liters; the identity of the product ordered; stated by brand and type; the total number of liters of each; the unit price of each brand and type ordered and the total sales price for each; the total number of liters included upon the invoice; and the total purchase price thereof. The invoice shall also contain a statement to be executed by the licensed retailer , private wine bed and breakfast , private wine restaurant or private wine spa , indicating the date of receipt of the wine , nonfortified dessert wine , port, sherry or Madeira wines so purchased and that such distributor was paid in full for all items so received, and name of the person , firm or corporation from whom the shipment was received or by whom it was delivered. All invoices shall state the mode or method of payment.
11.1.b.2. The Commissioner shall furnish with each distributor a copy of "Distributor 's Wine Invoice," Alcohol Beverage Control Commissioner Form No. ABCC -WS-1-1, for distributor 's wine invoices. This form need not be followed in exact detail or outline so long as the form contains the information required hereinabove.
11.1.b.3. The distributor and the licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club shall retain a copy of all the distributor 's wine invoices for a period of four (4) years for use by the Commissioner for review and audit.
11.1.c. Taxpayer. -- The taxpayer shall, for the purpose of determining the proper party to claim a refund of wine liter tax, be only the person who pays the wine liter tax to the Tax Commissioner . For purposes of claiming a refund for a casualty loss, the term "taxpayer" may include a distributor , licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club . For the purposes of claiming a credit against such tax, the term "taxpayer "shall includes only the supplier or direct shipper claiming the same.
11.1.d. Refund of liter tax by reason of casualty loss. -- A distributor , direct shipper , licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club , who has paid the liter tax on wine declared by the Commissioner to be unfit for sale , as a result of fire or other casualty may apply for a refund of the liter tax paid, if the amount of the tax paid on loss exceeds fifty dollars ($50.00). Neither theft nor breakage occurring on the premises of the distributor , direct shipper , licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club , is a casualty within the meaning of this rule.
11.1.d.1. Any distributor , direct shipper , licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club seeking a refund under this subsection shall contact the Commissioner within five (5) calendar days of the occurrence or casualty resulting in such loss. Upon verification of the loss and the reasons, the Commissioner shall take such steps necessary to effect payment in full to the distributor , direct shipper , licensed retailer , private wine bed and breakfast , private wine restaurant , private wine spa or private club having the claim. No refund or claim may be granted or considered by the Commissioner for liter taxes in an aggregate of less than fifty dollars ($50.00).
11.1.d.2. The Commissioner is the source of last resort for a refund under the subsection. No claim for a refund will be honored until any available insurance or other source from which a claim for casualty loss is recoverable has been exhausted. For the purpose of any refund, each casualty shall be regarded separately from any other casualty. No claim for refund may include more than one casualty.
11.1.e. Municipal tax on sales of wine to be collected and remitted to the State Tax Department .
11.1.e.1. All taxes required to be levied and collected on sales of wine made by distributors, suppliers, direct shippers, licensed retailers, private wine bed and breakfasts, private wine restaurants, private wine spas, private clubs and farm wineries pursuant to the provisions of either W. Va. Code § 8-13-7, or W. Va. Code § 60-3-9d, or both, shall be remitted to and collected by the Department Revenue. All such taxes shall be deposited to the State Treasury, which shall be responsible for the distribution to the appropriate county or municipality. All assessments, petitions for reassessment and hearings required on petitions for reassessment shall be administered and conducted by the Department of Revenue. Any rulings to be made thereon shall be made by the Department . All statutes, rules and regulations and procedures adopted by the Department of Revenue with respect to assessments, reassessments, petitions for reassessment, hearings thereon, administrative appeals and all matters relating thereto insofar as the same may relate to the imposition and collection of the municipal tax on sales of wine are adopted and incorporated herein by reference to the same extent as if the same were set forth here in extensio and shall apply to the imposition and collection of such tax.
11.1.e.2. This section does not apply to the collection, allocation or distribution of taxes on retail sales made by the Commissioner .