HOUSE CONCURRENT RESOLUTION 100

(By Delegate Householder)

[March 9, 2022]

Requesting the Joint Committee on Government and Finance study the tax rates on ready to drink beverages (RTD).

Whereas, The tax on ready to drink beverages made with distilled spirits is approximately $1.25 per gallon, far greater than the tax on other ready to drink beverages, such as those that are cider based, which are taxed at the approximate rate of $0.226 per gallon; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance study the disparity of taxes on all ready to drink beverages, regardless of their base, and the feasibility of a more equitable taxation of these products; and, be it

Further Resolved, That the Joint Committee on Government and Finance report to the Regular Session of the Legislature, 2023, on its findings, conclusions, and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved, That the expenses necessary to conduct this study, to prepare a report, and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.