This bill aims to amend the Code of West Virginia by introducing regulations for the manufacture, sale, and distribution of low-proof spirit alcohol products. It defines "Low-Proof Spirit Alcohol Products" as beverages containing between 0.5% and 15.5% alcohol by volume, which are produced through distillation and mixed with various ingredients. The bill establishes that existing distillery licenses and requirements will apply to these products, and it allows for their sale and distribution under the same conditions as nonintoxicating beer, with specific prohibitions on selling them in growlers. Additionally, it mandates that no extra license fees will be charged for the manufacture or sale of these products.

Furthermore, the bill imposes a tax of $1.25 per gallon on low-proof spirit alcohol products sold, with reporting requirements for distilleries and suppliers to ensure compliance. It also outlines penalties for failing to file tax returns and grants the West Virginia Alcoholic Beverage Control Commissioner the authority to propose rules for implementing these regulations. The provisions of this article are set to take effect 90 days after passage, with the intent of providing West Virginia consumers with responsible access to low-proof alcohol products similar to those available in neighboring states.

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