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2011 SESSION
11101933DBe it enacted by the General Assembly of Virginia:
1. That § 4.1-234 of the Code of Virginia is amended and reenacted as follows:
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions.
A. In addition to the taxes imposed pursuant to Chapter 6 (§
58.1-600 et seq.) of Title 58.1, a tax of forty 40 cents is
levied on each liter of wine sold in the Commonwealth. Additionally, on
vermouth and on farm winery wines sold to consumers by the Board the state tax
shall be four percent of the price charged.
B. There is levied on other alcoholic beverages sold by the
Board a tax of twenty 20 percent of the price charged. This
subsection shall also apply to all alcoholic beverages purchased from the Board
by any mixed beverage licensee.
C. The provisions of this section shall not apply to (i) beer,
(ii) wine coolers, (iii) sales of wine by manufacturers to wholesale wine
licensees for resale to retail licensees, (iv) sales, other than by or through
government stores, of alcoholic beverages for manufacturing and industrial
purposes, or either, (v) sales, other than by or through government stores, of
alcohol for hospital and laboratory purposes, or either, (vi) alcoholic
beverages shipped from the Commonwealth to points outside the Commonwealth
[ , ] [ for resale outside the Commonwealth ] [ and
(vii) , (vii) alcoholic beverages shipped from the Commonwealth to
consumers outside the Commonwealth for personal consumption and not for resale,
and (viii) ] sales to any instrumentality of the federal government.