Tax Base

3.1. The tax under §8-13-7, §60-3-9d and §60-3A-21 of the West Virginia Code, is imposed upon the following entities, as defined under this Rule, the West Virginia Code and the rules and regulations of the West Virginia Alcohol Beverage Control Administration, that make sales of intoxicating liquors and wine:

3.1.a. Retailers, including wine specialty shops;

3.1.b. Wineries and farm wineries;

3.1.c. Direct shippers;

3.1.d. Distributors; and

3.1.e. Distillers and mini-distillers.

3.2. The tax base does not include purchases of intoxicating liquors or wine in the original sealed package for the purpose of resale in the original sealed package if the final purchase of such intoxicating liquors or wine is subject to the tax imposed by W. Va. Code §60-3-9d, §8-13-7 or §60-3A-21. For purposes of this section, the term “original sealed package” means an original sealed package as defined in §8-13-7 of the West Virginia Code.

3.3. The tax base does not include intoxicating liquors sold by or purchased from holders of a license issued pursuant to the provisions of W. Va. Code §60-7-1, et seq.

3.4. The tax shall be levied on the purchase and shall be added to and collected with the price of purchase.