VirginiaAlcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.
What it does
Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties. Specifies that the civil penalty imposed on a manufacturer, bottler, or wholesaler who fails to make any return, pay the full amount of certain taxes imposed on wine and beer, and submit certain reports is not to exceed five percent of the proper tax due if the failure is for not more than 30 days, with an additional five percent for each additional 30 days, or fraction thereof, during which the failure continues. The bill also specifies that certain taxes collected by wholesale wine licensees at the time of or prior to sale to retail licensees and reports required to be submitted along with such taxes shall be postmarked or submitted electronically no later than the fifteenth of the month.The bill also provides a 60-day period for any such manufacturer, bottler, wholesaler, or retailer to make such return, pay the full amount of the excise tax, and submit such reports prior to the Board of Directors of the Virginia Alcoholic Beverage Control Authority suspending or revoking a license.
More detail
The bill further provides that (i) absent willful intent to defraud the Commonwealth, a violation is deemed cured and no further action may be taken against the licensee if the manufacturer, bottler, wholesaler, or retailer files the required return, pays the full excise tax, submits all reports, and pays any civil penalties within the 60-day period and (ii) except in cases involving a false or fraudulent return with willful intent to defraud, the specified penalties are the sole penalties the Board may impose, notwithstanding any other law or regulation. The bill also requires the Authority to implement an online electronic system for wholesale wine licensees to (a) report to the Authority the purchases and sales made during the preceding month and the amount of state wine tax collected from retailers and (b) provide payment for the amount of taxes collected, less any refunds, replacements, or adjustments by January 1, 2027.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 13Approved by Governor Abigail Spanberger-Chapter 904 (effective 7/1/2026)Became Law
- Mar 14Governor's Action Deadline 11:59 p.m., April 13, 2026To Governor
- Mar 14Enrolled Bill communicated to Governor on March 14, 2026Minor
- Mar 13Fiscal Impact Statement from Department of Planning and Budget (SB788)
- Mar 10Signed by PresidentMajor
- Mar 10Signed by SpeakerMajor
- Mar 10Bill text as passed Senate and House (SB788ER)Major
- Mar 10EnrolledMinor
- Mar 4House Amendments agreed to by Senate (39-Y 1-N 0-A)Major
- Vote recorded Concur House Amendments R. Result: pass.Upper
- Mar 2Passed House with amendments (91-Y 6-N 1-A)Passed House
- Vote recorded H VOTE:. Result: pass.Lower
- Mar 2Engrossed by House as amended
- Mar 2committee amendments agreed toMajor
- Mar 2Read third timeMinor
- Feb 27Read second timeMinor
- Feb 25Reported from Finance with amendment(s) (21-Y 0-N)Minor
- Vote recorded Reported from Finance with amendment(s). Result: pass.Lower
- Feb 24Subcommittee recommends reporting with amendment(s) (9-Y 0-N)
- Vote recorded Subcommittee recommends reporting with amendment(s). Result: pass.Lower
- Feb 24Subcommittee recommends reporting
- Feb 20Assigned HFIN sub: Subcommittee #2Minor
- Feb 13Referred to Committee on FinanceMinor
- Feb 13Read first timeMinor
- Feb 13Placed on Calendar
- Feb 11Fiscal Impact Statement from Department of Planning and Budget (SB788)
- Feb 10Read third time and passed Senate Block Vote (40-Y 0-N 0-A)Passed Senate
- Vote recorded Constitutional reading dispensed (on 3rd reading). Result: pass.Upper
- Vote recorded Passage R. Result: pass.Upper
- Feb 10Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)
- Feb 10Rules suspended
- Feb 10Engrossed by Senate - committee substitute (Voice Vote)Major
- Feb 10Finance and Appropriations Substitute agreed to
- Feb 10Rehabilitation and Social Services Substitute rejected
- Feb 10Read second timeMinor
- Feb 9Passed by for the day
- Vote recorded Constitutional reading dispensed R. Result: pass.Upper
- Feb 9Passed by for the day (Voice Vote)
- Feb 9Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)
- Feb 9Rules suspended
- Feb 9Committee substitute printed 26107354D-S2Major
- Feb 5Reported from Finance and Appropriations with substitute (15-Y 0-N)Minor
- Vote recorded Reported from Finance and Appropriations with substitute. Result: pass.Upper
- Jan 30Committee substitute printed 26106566D-S1Major
- Vote recorded Reported from Rehabilitation and Social Services with substitute. Result: pass.Upper
- Jan 30Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)Minor
- Jan 30Senate committee offered
- Jan 23Referred to Committee on Rehabilitation and Social ServicesMinor
- Jan 23Presented and ordered printed 26104632DIntroduced