Department of Tax and Revenue Alcoholic Beverage Control Administration 900 Pennsylvania Avenue, 4th Floor Charleston, West Virginia 25302 304-356-5500 (phone) http://www.abca.wv.gov West Virginia State Tax Department Revenue Division 1001 Lee Street E. Charleston, West Virginia 25301-1725 304-558-3333 (phone) http://www.tax.wv.gov West Virginia Secretary of State 1900 Kanawha Boulevard East Building 1, Suite 157-K Charleston, West Virginia 25305 304-558-6000 (phone) 304-558-8000 (phone, Business & Licensing) 304-558-0900 (fax) http://sos.wv.gov/
Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. 17.7.1 Off-Premise Sales by Restaurants On March 18, 2020, the WV Governor directed all bars and restaurants to cease all on-premises consumption of food or drink or occupancy of their licensed premises, other than picking up food or drink for take-away orders only. Under existing WV laws and regulations, all on-premise licensees (all taverns, all private clubs including fraternal licensees, and private wine restaurants licensed for beer sales) have the license privilege of selling nonintoxicating beer at retail with take-away food orders for consumption off the licensed premises. The sale of beer for off-premises consumption may be made only in[…]
15.9.1 Wine Sampling at Wine Shops Only wine shop specialty licensees can sample wine and then only if they have obtained a wine sampling license. The cost is $150.00 a year. The retail licensee must notify the Alcoholic Beverage Control (ABC) Administration in writing at least one (1) month in advance of any tasting event on the form designated for the purpose, which can be downloaded from the ABC Administration website. Samples are limited to a maximum of three (3) one ounce (1 oz.) samples per person per day. No event may exceed six (6) hours per day. Any wholesaler or supplier representatives attending a tasting event must be licensed by the Administration. Retail licensees must purchase all wines used[…]
Fortified wine (wine to which spirits have been added) and distilled spirits are sold through the state-controlled system. West Virginia does not use the NABCA master coding system. The state assigns its own code numbers.
17.4.1 By Wholesalers [Reserved.] 17.4.2 By Retailers [Reserved.]
15.16.1 Entertainment of Retailers West Virginia statutes and regulations are silent on this issue. Therefore, IRS guidelines and your company policy should apply.