Section 140. Definitions and requirements for wine licenses; wine; wine coolers

Wherever the term "wine" appears in this chapter, it shall include "wine coolers" as defined in § 4.1-100 of the Code of Virginia. Wine coolers shall be treated as wine for the purposes of the regulations, except for purposes of taxation and shipments from points outside the Commonwealth to installations of the United States armed forces located within the Commonwealth for resale on such installations, in accordance with §§ 4.1-112 and 4.1-236 of the Code of Virginia and 3VAC5-60-70.

Any person licensed to manufacture, bottle or sell wine shall not be required to pay any additional state tax for any license to manufacture, bottle or sell, as the case may be, any wine cooler. Such person shall have the privilege to manufacture, bottle or sell any wine cooler under the provisions of Title 4.1 of the Code of Virginia as long as his license remains in full force and effect.

Historical Notes

Derived from VR125-01-7 § 14, eff. December 12, 1985; amended, Volume 03, Issue 01, eff. November 12, 1986; Volume 05, Issue 02, eff. November 24, 1988; Volume 06, Issue 02, eff. November 23, 1989; Volume 07, Issue 04, eff. December 19, 1990; Volume 08, Issue 06, eff. January 15, 1992; Volume 09, Issue 06, eff. January 13, 1993; Volume 10, Issue 11, eff. March 23, 1994.

Statutory Authority

§§ 4.1-100, 4.1-103, 4.1-111, 4.1-112, 4.1-204 and 4.1-236 of the Code of Virginia.