Bulletin Number
VTB 80-8
Tax Type
General Provisions
Description
Excise Tax on Beer and Other Malt Beverages
Topic
Rate of Tax
Date Issued
10-13-1980
DATE: October 13, 1980
SUBJECT: Excise Tax on Beer and Other Malt Beverages
Tax Applicable to Sales in 64 Ounce Containers
Virginia law (Code 4-40 and 4-108) provides that the Virginia excise tax on malt beverages shall be $7.95 per barrel of 31 gallons and at the same rate on malt beverages is containers of more or less than 31 gallons; but on malt beverages in bottles of not more than 7 ounces each, the tax shall be 2 cents per bottle; and on malt beverages in bottles of more than 12 ounces each, the tax shall be at the rate of 2.22 mills per ounce per bottle.
Under these provisions, the correct tax for 64 ounce bottles is 14.21 cents per bottle. The Malt Beverage Wholesalers' Monthly Report is currently being revised to provide a specific line and column for reporting 64 ounce bottle sales.
Anyone having questions should contact the Department of Taxation, Post Office Box 6-L, Richmond, Virginia 23282.
Tax Bulletins