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2011 SESSION

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HB 1979 ABC; exemption from payment of tax on wine and alcoholic beverages shipped out of state.

Introduced by: Thomas A. Greason | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Alcoholic Beverage Control; tax on wine and other alcoholic beverages; exceptions.  Provides an exemption from payment of tax on alcoholic beverages for shipments of alcoholic beverages (i) out of state for resale outside the Commonwealth and (ii) from Virginia to consumers outside of Virginia for personal consumption and not for resale.  Current law provides the exception from payment of tax only for shipments to out-of-state wholesalers. This bill is identical to SB 1083.


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