The bill amends the Code of West Virginia to include regulations for the manufacture, sale, and distribution of low-proof spirit alcohol products, defined as beverages containing between 0.5% and 15.5% alcohol by volume. It introduces a new article that outlines the legislative intent to regulate these products for public safety and welfare, while also promoting business growth through advertising. The bill specifies that beginning July 1, 2030, existing distillery licenses and requirements will apply to low-proof spirit alcohol products, and no additional fees will be charged for their manufacture or sale.

Additionally, the bill establishes a tax of $1.25 per gallon on low-proof spirit alcohol products sold, with reporting requirements for distilleries and distributors to ensure compliance. It also includes provisions for penalties for failure to file tax returns and authorizes the West Virginia Alcoholic Beverage Control Commissioner to propose rules for implementation. The effective date for these regulations is set for July 1, 2030.

Statutes affected:
Introduced Version: 60-1-5, 60-8B-1, 60-8B-2, 60-8B-3, 60-8B-4, 60-8B-5
Committee Substitute: 60-1-5, 60-8B-1, 60-8B-2, 60-8B-3, 60-8B-4, 60-8B-5
Engrossed Committee Substitute: 60-1-5, 60-8B-1, 60-8B-2, 60-8B-3, 60-8B-4, 60-8B-5