SB 788 VA

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Became Law

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.

• Russet Perry Democratic · primary

1. Jan 23, 2026 Presented and ordered printed 26104632D · upper
2. Jan 23, 2026 Referred to Committee on Rehabilitation and Social Services · upper
3. Jan 30, 2026 Senate committee offered · upper
4. Jan 30, 2026 Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N) · upper
5. Jan 30, 2026 Committee substitute printed 26106566D-S1 · upper
6. Feb 5, 2026 Reported from Finance and Appropriations with substitute (15-Y 0-N) · upper
7. Feb 9, 2026 Committee substitute printed 26107354D-S2 · upper
8. Feb 9, 2026 Rules suspended · upper
9. Feb 9, 2026 Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A) · upper
10. Feb 9, 2026 Passed by for the day (Voice Vote) · upper
11. Feb 9, 2026 Passed by for the day · upper
12. Feb 10, 2026 Read second time · upper
13. Feb 10, 2026 Rehabilitation and Social Services Substitute rejected · upper
14. Feb 10, 2026 Finance and Appropriations Substitute agreed to · upper
15. Feb 10, 2026 Engrossed by Senate - committee substitute (Voice Vote) · upper
16. Feb 10, 2026 Rules suspended · upper
17. Feb 10, 2026 Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A) · upper
18. Feb 10, 2026 Read third time and passed Senate Block Vote (40-Y 0-N 0-A) · upper
19. Feb 11, 2026 Fiscal Impact Statement from Department of Planning and Budget (SB788) · upper
20. Feb 13, 2026 Placed on Calendar · lower
21. Feb 13, 2026 Read first time · lower
22. Feb 13, 2026 Referred to Committee on Finance · lower
23. Feb 20, 2026 Assigned HFIN sub: Subcommittee #2 · lower
24. Feb 24, 2026 Subcommittee recommends reporting · lower
25. Feb 24, 2026 Subcommittee recommends reporting with amendment(s) (9-Y 0-N) · lower
26. Feb 25, 2026 Reported from Finance with amendment(s) (21-Y 0-N) · lower
27. Feb 27, 2026 Read second time · lower
28. Mar 2, 2026 Read third time · lower
29. Mar 2, 2026 committee amendments agreed to · lower
30. Mar 2, 2026 Engrossed by House as amended · lower
31. Mar 2, 2026 Passed House with amendments (91-Y 6-N 1-A) · lower
32. Mar 4, 2026 House Amendments agreed to by Senate (39-Y 1-N 0-A) · upper
33. Mar 10, 2026 Enrolled · upper
34. Mar 10, 2026 Bill text as passed Senate and House (SB788ER) · upper
35. Mar 10, 2026 Signed by Speaker · lower
36. Mar 10, 2026 Signed by President · upper
37. Mar 13, 2026 Fiscal Impact Statement from Department of Planning and Budget (SB788) · upper
38. Mar 14, 2026 Enrolled Bill communicated to Governor on March 14, 2026 · upper
39. Mar 14, 2026 Governor's Action Deadline 11:59 p.m., April 13, 2026 · executive
40. Apr 13, 2026 Approved by Governor-Chapter 904 (effective 7/1/2026) · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled · PDF
• Enrolled · HTML
• House Amendments · HTML
• Finance Amendment · HTML
• Subcommittee #2 Subcommittee Amendment · HTML
• Finance and Appropriations Substitute · PDF
• Finance and Appropriations Substitute · HTML
• Rehabilitation and Social Services Substitute · PDF
• Rehabilitation and Social Services Substitute · HTML
• Rehabilitation and Social Services Substitute · PDF
• Rehabilitation and Social Services Substitute · HTML
• Introduced · PDF
• Introduced · HTML