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SB788Introduced in the Senate

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

Passed

Introduced by Russet Perry, District 31

What does this bill do?

Plain-English breakdown

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Official description

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.

Where it stands

Acts of Assembly Chapter text (CHAP0904)

April 13, 2026

How did lawmakers vote?

House of Delegates votes

3 recorded votes · each counted separately

Senate votes

6 recorded votes · each counted separately

SenateStage: House Amendments agreed to by Senate (39-Y 1-N 0-A) · March 4, 2026

39

Yes

1

No

0

Absent or Not Voting

40 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.

See how each senator voted

SenatorDistrictVote
Elizabeth Bennett-Parker5Yes
Michael Jones77Yes
Timmy French1Yes
Mark Obenshain2Yes
Chris Head3Yes
David Suetterlein4Yes
Travis Hackworth5No
Todd Pillion6Yes
William Stanley7Yes
Mark Peake8Yes

Bill history

  1. Presented and ordered printed 26104632D

  2. Referred to Committee on Rehabilitation and Social Services

  3. Senate committee offered

  4. Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)

  5. Committee substitute printed 26106566D-S1

  6. Reported from Finance and Appropriations with substitute (15-Y 0-N)

  7. Committee substitute printed 26107354D-S2

  8. Rules suspended

  9. Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)

  10. Passed by for the day (Voice Vote)

  11. Passed by for the day

  12. Read second time

  13. Rehabilitation and Social Services Substitute rejected

  14. Finance and Appropriations Substitute agreed to

  15. Engrossed by Senate - committee substitute (Voice Vote)

  16. Rules suspended

  17. Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)

  18. Read third time and passed Senate Block Vote (40-Y 0-N 0-A)

  19. Fiscal Impact Statement from Department of Planning and Budget (SB788)

  20. Placed on Calendar

  21. Read first time

  22. Referred to Committee on Finance

  23. Assigned HFIN sub: Subcommittee #2

  24. Subcommittee recommends reporting

  25. Subcommittee recommends reporting with amendment(s) (9-Y 0-N)

  26. Reported from Finance with amendment(s) (21-Y 0-N)

  27. Read second time

  28. Read third time

  29. committee amendments agreed to

  30. Engrossed by House as amended

  31. Passed House with amendments (91-Y 6-N 1-A)

  32. House Amendments agreed to by Senate (39-Y 1-N 0-A)

  33. Enrolled

  34. Bill text as passed Senate and House (SB788ER)

  35. Signed by Speaker

  36. Signed by President

  37. Fiscal Impact Statement from Department of Planning and Budget (SB788)

  38. Enrolled Bill communicated to Governor on March 14, 2026

  39. Governor's Action Deadline 11:59 p.m., April 13, 2026

  40. Approved by Governor-Chapter 904 (effective 7/1/2026)

  41. Acts of Assembly Chapter text (CHAP0904)

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