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Virginia bills · 2026 Regular Session

Virginia SB 788

Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Cosponsors (1)

Summary

Official abstract published by the Virginia legislature· SUMMARY AS PASSED

Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine; penalties. Specifies that the civil penalty imposed on a manufacturer, bottler, or wholesaler who fails to make any return, pay the full amount of certain taxes imposed on wine and beer, and submit certain reports is not to exceed five percent of the proper tax due if the failure is for not more than 30 days, with an additional five percent for each additional 30 days, or fraction thereof, during which the failure continues. The bill also specifies that certain taxes collected by wholesale wine licensees at the time of or prior to sale to retail licensees and reports required to be submitted along with such taxes shall be postmarked or submitted electronically no later than the fifteenth of the month.The bill also provides a 60-day period for any such manufacturer, bottler, wholesaler, or retailer to make such return, pay the full amount of the excise tax, and submit such reports prior to the Board of Directors of the Virginia Alcoholic Beverage Control Authority suspending or revoking a license. The bill further provides that (i) absent willful intent to defraud the Commonwealth, a violation is deemed cured and no further action may be taken against the licensee if the manufacturer, bottler, wholesaler, or retailer files the required return, pays the full excise tax, submits all reports, and pays any civil penalties within the 60-day period and (ii) except in cases involving a false or fraudulent return with willful intent to defraud, the specified penalties are the sole penalties the Board may impose, notwithstanding any other law or regulation. The bill also requires the Authority to implement an online electronic system for wholesale wine licensees to (a) report to the Authority the purchases and sales made during the preceding month and the amount of state wine tax collected from retailers and (b) provide payment for the amount of taxes collected, less any refunds, replacements, or adjustments by January 1, 2027.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 4:08 AM.

DateVoteResultYour legislators
Mar 4, 2026
Senate		Concur House Amendments RpassSet your home in Virginia to see
Mar 2, 2026
House		H VOTE:passSet your home in Virginia to see
Feb 25, 2026
House		Reported from Finance with amendment(s)passSet your home in Virginia to see
Feb 24, 2026
House		Subcommittee recommends reporting with amendment(s)passSet your home in Virginia to see
Feb 10, 2026
Senate		Constitutional reading dispensed (on 3rd reading)passSet your home in Virginia to see
Feb 10, 2026
Senate		Passage RpassSet your home in Virginia to see
Feb 9, 2026
Senate		Constitutional reading dispensed RpassSet your home in Virginia to see
Feb 5, 2026
Senate		Reported from Finance and Appropriations with substitutepassSet your home in Virginia to see
Jan 30, 2026
Senate		Reported from Rehabilitation and Social Services with substitutepassSet your home in Virginia to see

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