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Excise Tax

Beer and Wine Tax

Beer and Wine Tax is imposed on any non-intoxicating beer and wine.

"Nonintoxicating beer" means all natural cereal malt beverages or products of the brewing industry commonly referred to as beer, lager beer, ale and all other mixtures and preparations produced by the brewing industry, including malt coolers and nonintoxicating craft beers with no caffeine infusion or any additives masking or altering the alcohol effect containing at least one half of one percent alcohol by volume, but not more than nine and six-tenths of alcohol by weight, or twelve percent by volume, whichever is greater.

The word "liquor" as used in chapter sixty of this code does not include or embrace nonintoxicating beer nor any of the beverages, products, mixtures or preparations included within this definition. W. Va. Code §11-16-3 (13)

Wine includes any alcoholic beverage obtained by the natural fermentation of the natural content of grapes, other fruits or honey or other agricultural products containing sugar and to which alcohol has been added and shall include table wine.

Business and Occupation Tax

Business and Occupation Tax is imposed on any person(s) engaging or continuing within the State in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers.

Health Care Tax

Health Care Tax is the imposition of certain special taxes on those persons who provide health care related services within the State.

The measure of the taxes is gross receipts (accounts received or receivable) from the provision of various health care services and sales of related items within West Virginia.

Cannabis Dispensary Tax (CDT)

Cannabis Dispensary Tax (CDT) is imposed on the gross receipts received or accrued on medical cannabis for all permitted medical cannabis dispensaries during the quarterly period at a rate of 10 percent.

This quarterly tax return must be electronically filed through MyTaxes.

The first tax return for businesses opening in the 4th quarter will be due January 20, 2022.

All payments must be made through the online tax system.

The tax imposed shall not be added by the dispensary as a separate charge or line item on any sales slip, invoice, receipt, other statement or memorandum of the price paid by a patient or caregiver.

All dispensaries must have a valid business registration account with the Tax Department in order to file this tax return.

Soft Drink Tax

Soft Drink Tax is imposed on bottled soft drinks, syrups and dry mixtures.

Bottled soft drinks shall include any and all non-alcoholic 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.

Solid Waste Assessment Fee

Solid Waste Assessment Fee is levied and imposed upon the disposal of solid waste at any solid waste disposal facility in West Virginia.

The fee should be collected by the operator of the disposal facility from the person disposing of solid waste at the time of disposal and remitted to the State Tax Department.

Tobacco Tax

Tobacco Tax is imposed on cigarettes and other tobacco products.

Effective July 1, 2016 there is also a tax on e-cigarette liquid.

Cigarettes include any roll for smoking made, wholly or in part, of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any ingredients, the wrapping or cover of which is made of paper or any substance or material, except tobacco.

Other tobacco products includes snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes.

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297