This bill amends the Code of West Virginia to introduce regulations concerning the manufacture, sale, and distribution of low-proof spirit alcohol products. It defines "low-proof spirit alcohol products" as alcoholic beverages containing between 0.5% and 15.5% alcohol by volume, which are obtained through distillation and mixed with various ingredients, packaged in containers not exceeding 25 fluid ounces. The bill establishes that existing distillery licenses and requirements will apply to the manufacture of these products, and it allows for the sale and distribution of low-proof spirits under the same conditions as nonintoxicating beer, with no additional license fees imposed.

Additionally, the bill outlines a taxation framework for low-proof spirit alcohol products, imposing a tax of $1.25 per gallon sold, with reporting requirements for distilleries and suppliers to ensure compliance. It grants the West Virginia Alcoholic Beverage Control Commissioner the authority to propose rules for the implementation of these regulations. The legislative intent behind this bill is to regulate the production and sale of low-proof spirits to protect public safety and welfare while promoting responsible consumption and business growth within the state.

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