VirginiaSB7882026 Regular SessionSenateWALLET

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

Sponsored By: Russet Perry (Democratic)

Signed by Governor

Summary

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.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Alcohol businesses face sanctions with cure protections

After reasonable notice, Virginia’s alcohol board gives manufacturers, bottlers, wholesalers, and retailers 60 days to fix missing tax filings or payments. The board may suspend or revoke their licenses if required returns, full tax payments, or reports remain missing. Businesses avoid further action by filing required returns and reports, paying the full tax, and paying applicable civil penalties within 60 days. For these tax violations, the board can impose only the penalties listed in the law. Neither protection applies to false or fraudulent returns made with willful intent to defraud the state.

Wine businesses get deadlines and online filing

Wholesale wine sellers must submit tax payments and reports by the 15th of each month, postmarked or filed electronically. By January 1, 2027, Virginia’s alcohol authority must provide an online reporting and payment system for manufacturers and wholesale wine sellers. The system must accept reports of prior-month purchases, sales, and wine taxes collected from retailers. It must also allow tax payments after subtracting refunds, replacements, or adjustments. These reporting rules do not change the tax rate or amount owed.

Sponsors & Cosponsors

Sponsor

  • Russet Perry

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 310 • No: 7

Senate vote • 3/4/2026

House Amendments agreed to by Senate

Yes: 39 • No: 1

House vote • 3/2/2026

Passed House with amendments

Yes: 91 • No: 6 • Other: 1

House vote • 2/25/2026

Reported from Finance with amendment(s)

Yes: 21 • No: 0

House vote • 2/24/2026

Subcommittee recommends reporting with amendment(s)

Yes: 9 • No: 0

House vote • 2/24/2026

Subcommittee recommends reporting

Yes: 0 • No: 0

Senate vote • 2/10/2026

Read third time and passed Senate Block Vote

Yes: 40 • No: 0

Senate vote • 2/10/2026

Constitutional reading dispensed Block Vote (on 3rd reading)

Yes: 40 • No: 0

Senate vote • 2/10/2026

Rehabilitation and Social Services Substitute rejected

Yes: 0 • No: 0

Senate vote • 2/10/2026

Finance and Appropriations Substitute agreed to

Yes: 0 • No: 0

Senate vote • 2/9/2026

Constitutional reading dispensed Block Vote (on 1st reading)

Yes: 40 • No: 0

Senate vote • 2/9/2026

Passed by for the day Block Vote (Voice Vote)

Yes: 0 • No: 0

Senate vote • 2/5/2026

Reported from Finance and Appropriations with substitute

Yes: 15 • No: 0

Senate vote • 1/30/2026

Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations

Yes: 15 • No: 0

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0904)

    4/13/2026Governor
  2. Approved by Governor-Chapter 904 (effective 7/1/2026)

    4/13/2026Governor
  3. Governor's Action Deadline 11:59 p.m., April 13, 2026

    3/14/2026Governor
  4. Enrolled Bill communicated to Governor on March 14, 2026

    3/14/2026Senate
  5. Fiscal Impact Statement from Department of Planning and Budget (SB788)

    3/13/2026Senate
  6. Bill text as passed Senate and House (SB788ER)

    3/10/2026Senate
  7. Enrolled

    3/10/2026Senate
  8. Signed by President

    3/10/2026Senate
  9. Signed by Speaker

    3/10/2026House
  10. House Amendments agreed to by Senate (39-Y 1-N 0-A)

    3/4/2026Senate
  11. Passed House with amendments (91-Y 6-N 1-A)

    3/2/2026House
  12. Engrossed by House as amended

    3/2/2026House
  13. committee amendments agreed to

    3/2/2026House
  14. Read third time

    3/2/2026House
  15. Read second time

    2/27/2026House
  16. Reported from Finance with amendment(s) (21-Y 0-N)

    2/25/2026House
  17. Subcommittee recommends reporting with amendment(s) (9-Y 0-N)

    2/24/2026House
  18. Subcommittee recommends reporting

    2/24/2026House
  19. Assigned HFIN sub: Subcommittee #2

    2/20/2026House
  20. Read first time

    2/13/2026House
  21. Referred to Committee on Finance

    2/13/2026House
  22. Placed on Calendar

    2/13/2026House
  23. Fiscal Impact Statement from Department of Planning and Budget (SB788)

    2/11/2026Senate
  24. Read third time and passed Senate Block Vote (40-Y 0-N 0-A)

    2/10/2026Senate
  25. Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)

    2/10/2026Senate

Bill Text

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