July 16th, 2007
There have been questions from wineries about the application process in West Virginia. Hopefully, this post will help clarify the process.
All wineries must apply for a Direct Shipper’s Permit and pay the $150 annual registration fee to the West Virginia Alcohol Beverage Control Administration. In addition all wineries must register with the Department of Tax and Revenue and pay excise, state and municipal taxes. Excise taxes are due on or before the 15th of the following month. The due date for state and municipal sales tax varies according to a winery’s total sales. The state sales tax for WV is 6% and the municipal tax is 5%.
Wineries that are Corporations or Limited Liability Companies (LLCs) have additional requirements. Only LLCs and Corporations are required to obtain a Certificate of Authority from the WV Secretary of State.
Wineries that are LLCs are required to have a Certificate of Authority from the West Virginia Secretary of State before they can receive a Direct Shipper’s Permit. LLCs can obtain a Certificate of Authority by completing Form LLF-1 and paying the necessary fees. An LLC is required to pay a registration of $150 annually and a $25 Attorney in-fact fee annually. The total an LLC would pay annually is $175. The attorney in-fact fee is prorated based on the month the application will be received.
Wineries that are Corporations must also register with the Secretary of State. Corporations must complete Form CF-1 in order to obtain a Certificate of Authority and pay 3 separate fees. A for profit corporation would pay 1) License tax for full year beginning in July of $250, 2) Registration fee of $100 and 3) Attorney in-fact fee $30 The annual fees for a corporation would total $380. The license tax and attorney in-fact fees are prorated based on the month the application will be received.
More information about the application process and links to the forms can be found on the Wine Institute website.