West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-49 - Administration of Tax on Purchases of Wine And Liquor Inside And Outside Of Muncipalities › Section 110-49-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Beer" means
				any beverage obtained by the fermentation of barley, malt, hops or any other
				similar product or substitute, and containing more alcohol than that of
				nonintoxicating beer.
2.2. "Direct
				shipper" means any winery, farm winery, supplier or retailer of wine that is
				licensed and in good standing in its domicile state who sells and ships wine up
				to a maximum of two (2) cases of wine per month directly to an adult West
				Virginia resident who is twenty-one years of age or over for such resident's
				personal use and consumption and not for resale. A "direct shipper" must obtain
				a direct shipper's license from the State of West Virginia and meet the
				requirements in West Virginia Code §60-8-1
et seq
.
				and this rule.
2.3. "Distiller" or
				"distillery" means an establishment where intoxicating liquor, but not beer or
				wine, is manufactured or in any way prepared. The definition of distiller and
				distillery includes mini-distilleries as defined in W. Va. Code
				§60-1-5b.
2.4. "Distributor" means any person who makes
				purchases from a supplier to sell or distribute wine to retailers, grocery
				stores, private wine bed and breakfasts, private wine restaurants, private wine
				spas, private clubs or wine specialty shops and that sells or distributes
				nonfortified dessert wine, port, sherry and Madeira wines to wine specialty
				shops, private wine restaurants, private clubs or retailers under authority of
				W. Va. Code §60-8-1,
et seq
.
				and maintains a warehouse in this state for the distribution of wine. For the
				sole purpose of defining a distributor in this Rule, the term "person" means
				and includes an individual, firm, trust, partnership, limited partnership,
				limited liability company, association or corporation. Any trust licensed as a
				distributor or any trust that is an owner of a distributor licensee, and the
				trustee or other persons in active control of the activities of the trust
				relating to the distributor license, is liable for acts of the trust or its
				beneficiaries relating to the distributor license that are unlawful acts or
				violations of this article, notwithstanding the liability of trustees in W. Va.
				Code §44-10-1,
et
				seq
.
2.5. "Intoxicating
				liquor" means any alcoholic beverage obtained by distillation and mixed with
				potable water and other substances in solution and includes, but is not limited
				to, beer, brandy, rum, whiskey, cordials and gin, but does not include
				nonintoxicating beer or wine.
2.6.
				"Municipality" is a word of art and shall mean and include any Class I, Class
				II and Class III city and any Class IV town or village, heretofore or hereafter
				incorporated as a municipal corporation under the laws of this State.
2.7. "Person" means an individual,
				partnership, corporation, or any business organization or form of business
				enterprise approved by the Commissioner of the Alcohol Beverage Control
				Administration, provided, that this provision shall not prevent imposition of
				liability on any person or entity that is liable for tax or that has accrued
				any liability for the tax.
2.8.
				"Wine" means any alcoholic beverage obtained by the fermentation of the natural
				content of fruits, or other agricultural products, containing sugar.
2.9. "Winery" means an establishment where
				wine is manufactured or in any way prepared. The definition of winery includes
				farm wineries as defined in W. Va. Code §60-1-5a.
2.10. "Tax Commissioner" or "commissioner"
				means the Tax Commissioner of the State of West Virginia or his or her
				delegate.