An Excise Tax is imposed on bottled soft drinks, syrups and dry mixtures.

Bottled soft drinks shall include any and all nonalcoholic beverages, whether carbonated or not, such as soda water, ginger ale, Coca Cola, lime cola, Pepsi Cola, Dr. Pepper, root beer, carbonated water, orangeade, lemonade, and fruit juice when any plain or carbonated water, flavoring or syrup is added.

Soft drink syrups and dry powders include the compound mixtures or the basic ingredients, whether dry or liquid, practically and commercially usable in making, mixing or compounding soft drinks by the mixing thereof with carbonated or plain water, ice, fruit, milk or any other product suitable to make a soft drink.

How Do I

Forms

• Requisitions for soft drinks stamps can only be accepted through a MyTaxes account.

• SDR-2015 Soft Drink Monthly Report Effective 07/01/2017 Instructions

• SDR-2015 Schedule SUP Additional Accountability of Prepaid Taxable Stamps:
• Paper Filers Instructions
• Spreadsheet for EFilers

• SDR-2015-1 Receipts of Tax Not Paid: Soft Drinks from Outside West Virginia (Imports)

• SDR-2015-2 Invoice Payment Schedule for Tax Paid: Soft Drink Products Sold to West Virginia Accounts

• SDR-2015-3 Tax Paid Shipments to Other Than West Virginia Accounts (Exports)

• SDR-2015A Schedule A - Syrups and Prepared Soft Drinks for Retailers and Wholesalers Instructions

• SDR-2015B Schedule B - Powders Instructions

• SDR-2015C Schedule C - Prepared Soft Drinks for Bottlers and Canners Instructions

• SDR-2017 Soft Drink Tax Indicia Manufacturers Monthly Report Instructions