# Virginia SB788: Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.

Virginia SB788, Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties., is a 2026 Regular Session Senate bill sponsored by Russet Perry (Democratic); status signed, last action 2026-04-13 (Acts of Assembly Chapter text (CHAP0904)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-SB788-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB788
- State: Virginia
- Session: 2026 Regular Session
- Title: Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-04-13, Acts of Assembly Chapter text (CHAP0904)
- Sponsor: Russet Perry (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 13 (310 yes, 7 no in all)
- Economic provisions PRIA read: 2

## 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.

## Bill overview: provisions PRIA read

- Alcohol businesses face sanctions with cure protections: mixed, low. 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 acti…
- Wine businesses get deadlines and online filing: mixed, low. 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 report…

## Sponsors and cosponsors

- Sponsor: Russet Perry (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-04 | Senate | House Amendments agreed to by Senate | pass | 39 | 1 |   |
| 2026-03-02 | House | Passed House with amendments | pass | 91 | 6 | 1 |
| 2026-02-25 | House | Reported from Finance with amendment(s) | pass | 21 | 0 |   |
| 2026-02-24 | House | Subcommittee recommends reporting with amendment(s) | pass | 9 | 0 |   |
| 2026-02-24 | House | Subcommittee recommends reporting | pass | 0 | 0 |   |
| 2026-02-10 | Senate | Read third time and passed Senate Block Vote | pass | 40 | 0 |   |
| 2026-02-10 | Senate | Constitutional reading dispensed Block Vote (on 3rd reading) | pass | 40 | 0 |   |
| 2026-02-10 | Senate | Rehabilitation and Social Services Substitute rejected | pass | 0 | 0 |   |
| 2026-02-10 | Senate | Finance and Appropriations Substitute agreed to | pass | 0 | 0 |   |
| 2026-02-09 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 |   |
| 2026-02-09 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-05 | Senate | Reported from Finance and Appropriations with substitute | pass | 15 | 0 |   |
| 2026-01-30 | Senate | Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations | pass | 15 | 0 |   |

## Actions (41)

- 2026-04-13: Acts of Assembly Chapter text (CHAP0904) (Governor)
- 2026-04-13: Approved by Governor-Chapter 904 (effective 7/1/2026) (Governor)
- 2026-03-14: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-14: Enrolled Bill communicated to Governor on March 14, 2026 (Senate)
- 2026-03-13: Fiscal Impact Statement from Department of Planning and Budget (SB788) (Senate)
- 2026-03-10: Bill text as passed Senate and House (SB788ER) (Senate)
- 2026-03-10: Enrolled (Senate)
- 2026-03-10: Signed by President (Senate)
- 2026-03-10: Signed by Speaker (House)
- 2026-03-04: House Amendments agreed to by Senate (39-Y 1-N 0-A) (Senate)
- 2026-03-02: Passed House with amendments (91-Y 6-N 1-A) (House)
- 2026-03-02: Engrossed by House as amended (House)
- 2026-03-02: committee amendments agreed to (House)
- 2026-03-02: Read third time (House)
- 2026-02-27: Read second time (House)
- 2026-02-25: Reported from Finance with amendment(s) (21-Y 0-N) (House)
- 2026-02-24: Subcommittee recommends reporting with amendment(s) (9-Y 0-N) (House)
- 2026-02-24: Subcommittee recommends reporting (House)
- 2026-02-20: Assigned HFIN sub: Subcommittee #2 (House)
- 2026-02-13: Read first time (House)
- 2026-02-13: Referred to Committee on Finance (House)
- 2026-02-13: Placed on Calendar (House)
- 2026-02-11: Fiscal Impact Statement from Department of Planning and Budget (SB788) (Senate)
- 2026-02-10: Read third time and passed Senate Block Vote (40-Y 0-N 0-A) (Senate)
- 2026-02-10: Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-10: Finance and Appropriations Substitute agreed to (Senate)
- 2026-02-10: Rehabilitation and Social Services Substitute rejected (Senate)
- 2026-02-10: Rules suspended (Senate)
- 2026-02-10: Engrossed by Senate - committee substitute (Voice Vote) (Senate)
- 2026-02-10: Read second time (Senate)
- 2026-02-09: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-02-09: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-09: Committee substitute printed 26107354D-S2 (Senate)
- 2026-02-09: Passed by for the day (Senate)
- 2026-02-09: Rules suspended (Senate)
- 2026-02-05: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Senate)
- 2026-01-30: Committee substitute printed 26106566D-S1 (Senate)
- 2026-01-30: Senate committee offered (Senate)
- 2026-01-30: Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N) (Senate)
- 2026-01-23: Referred to Committee on Rehabilitation and Social Services (Senate)
- 2026-01-23: Presented and ordered printed 26104632D (Senate)

## Bill text

- Chaptered, 2026-04-13: [HTML](https://lis.blob.core.windows.net/files/1223168.HTML), [PDF](https://lis.blob.core.windows.net/files/1223167.PDF)
- Enrolled, 2026-03-10: [HTML](https://lis.blob.core.windows.net/files/1198849.HTML), [PDF](https://lis.blob.core.windows.net/files/1198848.PDF)
- Amendment, 2026-03-02: [HTML](https://lis.blob.core.windows.net/files/1188743.HTML)
- Amendment, 2026-02-26: [HTML](https://lis.blob.core.windows.net/files/1179255.HTML), [HTML](https://lis.blob.core.windows.net/files/1184818.HTML)
- Substitute, 2026-02-09: [HTML](https://lis.blob.core.windows.net/files/1133913.HTML), [PDF](https://lis.blob.core.windows.net/files/1133912.PDF)
- Substitute, 2026-01-30: [HTML](https://lis.blob.core.windows.net/files/1103882.HTML), [HTML](https://lis.blob.core.windows.net/files/1104908.HTML), [PDF](https://lis.blob.core.windows.net/files/1103881.PDF), [PDF](https://lis.blob.core.windows.net/files/1104907.PDF)
- Introduced, 2026-01-23: [HTML](https://lis.blob.core.windows.net/files/1095705.HTML), [PDF](https://lis.blob.core.windows.net/files/1095704.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1223168.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1223167.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1198849.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1198848.PDF)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1188743.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1179255.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1184818.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1133913.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1133912.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1103882.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1104908.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1103881.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1104907.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1095705.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1095704.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB788-2026 (as of 2026-10-12).