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STATE SHIPPING LAWS: West Virginia

Open Permit

Last Updated: November 19, 2020

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Permit

DTC Permit
  • Required: Yes
  • Fee: $150 – $250
  • Expiration:June 30th of each year

Sales Tax

  • Required:Yes
  • State:6%
  • Wine Liquor Distribution Tax:5%
  • Local Sales Tax:Yes
  • Tax on Shipping:Yes

Excise Tax

  • Required: Yes
  • Wine: $1.00/gal

Volume Limit

Limits per Winery
  • Month: 2 cases per person

Reporting

  • Required:Yes
  • Sales Tax: Monthly by the 20th
  • Excise Tax: Monthly by the 15th
  • Direct Shipment: Monthly by the 15th
  • Record Retention: At least 3 years

Product Requirements

Label Registration Required
  • Labels approved for wholesale distribution are also approved for direct-to-consumer
  • In addition, submit to the Commissioner a list of all brands of wine to be shipped to WV residents
  • $100 per brand for a 3-year period
Product Restrictions
  • Only wine and nonfortified dessert wine, port, sherry or Madeira wines may be sold and shipped to consumers

Additional Information

A Direct Wine Shipper License is required for on-site and off-site sales. The license fee to sell and ship only wines up to 14% is $150; the fee to sell and ship wines under and over 14% (wine, nonfortified dessert wine, port, sherry, Madeira wines) is $250. The Direct Shipper’s Application requires applicants to request a Letter of Good Standing from the State of California (or state of domicile). LLCs and corporations must obtain a Certificate of Authority or an Exemption from Certificate of Authority from the WV Secretary of State.

  • Shipments to dry areas are prohibited.
  • Direct Shipper’s must file an original Report of Wine Shipped to WV Consumers with the Department of Tax and Revenue and a duplicate copy of the report with the Alcohol Beverage Control Administration by the 15th day of each month.
  • Wineries must include a copy of the Blood Alcohol and Fetal Alcohol Syndrome Charts in each shipment of wine to a West Virginia consumer. Or, send an electronic communication to its consumers after a sales transaction directing them to the WVABCA website containing the Blood Alcohol Chart and Fetal Alcohol Chart.
  • All containers of wine must be clearly and conspicuously labeled with the words “CONTAINS ALCOHOL: SIGNATURE OF PERSON 21 OR OLDER REQUIRED FOR DELIVERY.”

Only Two Dry Localities Remain in West Virginia

November 25, 2020

Earlier this year, West Virginia passed legislation making the entire state “wet” for off-premises sales of spirits and wine, subject to certain requirements. The localities that may receive direct wine shipments are expanded as a result of this change. As of July 1, 2020, all locations in West Virginia, other than Brandonville in Preston County and the … Read More ⟶

View All West Virginia Alerts View All Compliance Alerts

Licensing Forms

  • Direct Wine Shipper Application Packet (Form ABCC-WS-3)
  • Wine Brand Registration Application and Instructions
  • Online Business Registration Application
  • Business Registration Application (mail-in form)
  • Application for Exemption from Certificate of Authority for Corporations
  • Application for Exemption from Certificate of Authority for LLCs

Reporting Forms

  • Direct Shipper's Report of Wine Shipped into West Virginia (WNE-02)
  • Direct Shipper's Report of Wine Shipped into West Virginia Instructions
  • Liquor Wine Distribution Return (CST-270)
  • Import Spreadsheet -Liquor Wine Distribution Return (CST-270)
  • WV Sales & Use Tax Return Instructions
  • West Virginia's Electronic Filing for Businesses (Sales & Use Tax Return)
  • WV Sales and Use Tax Return (CST-200CU)
  • Filing the CST-200 Sales and Use Tax Return Via MyTaxes

Statutes & Advisories

  • WV Code §60-8-6a. Direct shipper's license.
  • Direct Shipper's FAQ
  • WV ABCA Guidance for Providing Charts
  • Blood-Alcohol Chart
  • Fetal Alcohol Chart
  • West Virginia Dry Zip Codes as of 11/6/2020
  • ABCA Notice: Dry or Local Option Areas

CONTACT INFORMATION

West Virginia Alcohol Beverage Control
900 Pennsylvania Avenue, 4th Floor
Charleston, WV 25302
Phone: (304) 356-5500
Fax: (304) 558-0081
West Virginia Department of Tax and Revenue
PO Box 3784
Charleston, WV 25330-2991
Phone: (800) 982-8297
West Virginia Secretary of State
Bldg. 1, Suite 157-K
1900 Kanawha Blvd. E.
Charleston, WV 25305
Phone: (304) 558-8000
Fax: (304) 558-8381
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