This 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. The bill introduces a new article, 60-8B, which outlines the legislative intent to regulate these products for public safety and welfare. It 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. The bill also prohibits the sale of these products in growlers and establishes that distribution must follow the same rules as nonintoxicating beer.

Additionally, the bill imposes a tax of $1.25 per gallon on low-proof spirit alcohol products sold, with reporting requirements for distilleries and distributors to ensure compliance. Failure to file tax returns on time will result in penalties. The West Virginia Alcoholic Beverage Control Commissioner is granted authority to propose rules for implementing these regulations, which will take effect on July 1, 2030. The bill aims to promote responsible consumption and business growth while ensuring that the manufacture and sale of low-proof spirits are conducted legally and safely.

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