West Virginia Code of State Rules › Agency 175 - Alcohol Beverage Control Commission › Title 175 - LEGISLATIVE RULE ALCOHOL BEVERAGE CONTROL COMMISSIONER › Series 175-04 - Sale of Wine › Section 175-4-3 - Suppliers

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Licensing of suppliers and sales representatives. -- All suppliers are required to be registered and licensed by the Commissioner prior to entering into any sales transactions with a licensed West Virginia distributor. Every supplier must have a representative licensed to solicit or consummate sales in this state. A supplier must complete an Application for Representative's License, Alcohol Beverage Control Commissioner Form No. ABC-181, which form must be completed and acknowledged by a notary public in the manner provided in the form. The licensing of one (1) sales representative shall not preclude the required registration and licensure of other persons acting as sales representative for the same supplier.
3.2. Monthly report of supplier.
3.2.a. Every supplier must file with the Commissioner a properly completed monthly report stating the amount of wine, in liters or liter equivalents, it sold and shipped to licensed West Virginia distributors during the previous month. The monthly report must be filed before the sixteenth (16th) day of the month following the month for which the report is filed and shall be made on Monthly Summary Report of Total Liters Sold, Shipped and Delivered to Distributors, West Virginia Alcohol Beverage Control Commissioner Form and Wine Shipped Into the State of West Virginia State Tax Form WV/WNE-01. A supplier is required to file only one (1) monthly report even though the supplier may have more than one (1) licensed sales representative in the state.
3.2.b. A monthly report shall contain the following information:
3.2.b.1. The name and address of the supplier;
3.2.b.2. The name and address of the supplier's licensed West Virginia representative. If the supplier has more than one licensed representative, the supplier is required to report only the name and address of the licensed representative primarily responsible for the State of West Virginia. If all of a supplier's representatives are of equal status, the supplier may report the name and address of only one (1) representative;
3.2.b.3. The calendar month for which the report is being made;
3.2.b.4. The name, address and ABCC license number of every licensed West Virginia distributor to whom the supplier sold or delivered wine;
3.2.b.5. The total number of liters the supplier sold and delivered to each West Virginia distributor; and
3.2.b.6. The name and business telephone number of the person who prepared the report on behalf of the supplier.
3.2.c. All monthly reports shall be acknowledged before a notary public in the manner provided upon such form and shall be considered tax returns under article 10, chapter 11 of the West Virginia Code
3.2.d. At the time of shipment, the supplier shall forward to the Commissioner one (1) copy of the invoice of each shipment the supplier made to a licensed West Virginia distributor during the reporting period. The invoice shall identify the licensed West Virginia distributor to whom the shipment was delivered, the items shipped by label identification, the quantity of wine delivered, stated in liters, and the alcohol content of each item sold, shipped and delivered to the distributor.
3.2.e. The supplier shall file each monthly report in duplicate with the Tax Commissioner and the ABCC Commissioner. The supplier shall collect and remit to the Tax Commissioner at the close of each month all taxes, including sales taxes, municipal taxes and liter tax, due to the State of West Virginia, together with the supplier's monthly return reflecting the taxes paid for all sales and shipments to residents in West Virginia. The supplier shall provide the ABCC Commissioner with a copy or a receipt of payment of the taxes. A supplier who fails to file a monthly report by the twenty-first calendar day of the month after the reporting period is subject to the penalties provided in article 18, chapter 60 of the West Virginia Code.