HB 2188 West Virginia House of Delegates · 2025 Regular Session

Allow mini-distillers to remit only their tax liability

HB 2188 changes how distilleries, mini-distilleries, and micro-distilleries in West Virginia pay taxes to the state. Currently, the Alcohol Beverage Control Administration (ABCA) holds all gross revenue from these businesses until tax liability is calculated, requiring separate approval from the Auditor's office to release non-tax revenue. This bill allows them to instead pay tax liabilities directly to the West Virginia Tax Division using their gross revenue, following standard business practices. The change simplifies the process but does not alter tax rates or require payment of other fees (like market zone fees or licenses), which remain payable to the Tax Commissioner. The bill became effective upon passage.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 12, 2025 Last action Feb 17, 2025
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Full legislative history

Actions timeline

Total actions
5
Key actions
0
Committee
3
Feb 17, 2025
Committee
To House Revenue
lower
Feb 12, 2025
Committee
To House Finance
lower
Feb 12, 2025
Introduced
Introduced in House
lower
Feb 12, 2025
Committee
To Finance
lower
1 primary · 4 co-sponsors

Sponsors