West Virginia
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a Direct Shipper's License and registered brands, up to two cases per person a month, delivered by an ABCA-permitted carrier.
West Virginia has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Shipper's License from the Alcohol Beverage Control Administration: $150 or $250 a year depending on the wines. Renews every June 30.
- Volume limit
- Two cases (up to 9 liters each) per person per month.
- Bond
- No bond amount is set for direct shippers; the carrier must be licensed and bonded.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly report and liter tax, by the 15th (postmarked, if mailed; or file in MyTaxes), even with no sales | WNE-02 | Tax Division (copy to the ABCA) | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Local wine and liquor tax (5%), paid with the monthly report | CST-270 | Tax Division | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and municipal sales tax, due the 20th (monthly, quarterly or annual) | CST-200CU | Tax Division | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Annual report and $25 fee, due June 30 | Secretary of State | Not covered by Pinrates. You file it directly. |
When it's due
| Report + liter tax, WNE-02 | Every month, by the 15th |
| Local wine tax (CST-270), paid with WNE-02 | Every month, by the with the monthly report |
| Sales tax, CST-200CU (monthly) | Every month, by the 20th |
| Sales tax, CST-200CU (quarterly) | Jan 20, Apr 20, Jul 20, Oct 20 |
| Sales tax, CST-200CU (annual) | Jan 20 |
| License renewal | Jun 30 |
| Secretary of State annual report | Jun 30 |
A typical year. CST-270 has no published due day, so the local wine tax row follows the ABCA rule's paid-with-the-report timing. Brand registration renews every third year from its approval date, so it is not shown.
Tax rates
6% sales tax, up to 1% municipal sales tax, a 5% local wine and liquor tax, and the liter tax of 26.406 cents a liter.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- $100 per brand, covering all its labels for three years.
- Carrier
- A licensed, bonded common carrier holding an ABCA transportation permit, which checks ID and gets an adult signature.
Changes since September 29, 2026
None recorded. The West Virginia chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to West Virginia's direct-shipping rules after that date is posted here.
Ship to West Virginia?
Of the returns and reports above, Pinrates keeps 3 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the West Virginia chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wv-05 | West Virginia State Tax Department, Form CST-270, Local Wine and Liquor Distribution Tax Return | West Virginia State Tax Department | |
| wv-07 | West Virginia State Tax Department, Form WNE-02 Instructions (rev. 07/2020), Direct Shippers Report of Wine Shipped into West Virginia | West Virginia State Tax Department | |
| wv-09 | Rev. 08/2024 | West Virginia ABCA, Form ABCA-WS-3W, Non-Retail Wine License Application | West Virginia ABCA |
| wv-16 | Rev. 03/2022 | West Virginia State Tax Department, CST-200CU Instructions | West Virginia State Tax Department |
| wv-19 | File online at MyTaxes | West Virginia State Tax Department, Form WNE-02 (rtL166 v.23), Direct Shipper's Report of Wine Shipped into West Virginia and Non-Resident Wineries Sales at Special Events | West Virginia State Tax Department |
| wv-25 | Certificate of Authority for a foreign LLC | Secretary of State | |
| wv-26 | Business registration certificate | BUS-APP | West Virginia State Tax Department |
| wv-27 | Letter of good standing from the Tax Division | Good Standing Request (MyTaxes) | Tax Division |
| wv-28 | Carrier transportation permit | ABCA-192 | West Virginia ABCA |
| wv-29 | License renewal by June 30 | West Virginia ABCA | |
| wv-30 | Box inserts | West Virginia ABCA | |
| wv-31 | Sales and municipal sales tax, due the 20th | CST-200CU | West Virginia State Tax Department |
| wv-32 | Annual report and $25 fee, due June 30 | Secretary of State |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wv-01 | Direct shipper's license | W. Va. Code § 60-8-6a | |
| wv-02 | Brand registration | W. Va. Code R. 175-4 (Sale of Wine and Hard Cider), effective May 15, 2025, esp. § 175-4-9 (direct shipment of wine) and § 175-4-3.7 | |
| wv-03 | 6% consumers sales and service tax | W. Va. Code § 11-15-3 | |
| wv-04 | Municipal sales and use tax up to 1% | W. Va. Code § 8-13C-4 | |
| wv-06 | Liter tax | W. Va. Code § 60-8-4 | |
| wv-08 | Wine brand registration | W. Va. Code § 60-8-28 | |
| wv-10 | Secretary of State fees | W. Va. Code § 59-1-2 | |
| wv-11 | Business registration certificate | W. Va. Code § 11-12-3 | |
| wv-12 | Definitions of wine, table wine, nonfortified dessert wine, fortified wine | W. Va. Code § 60-8-2 | |
| wv-14 | Transportation permits | W. Va. Code § 60-6-12 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| wv-35 | Definitions | W. Va. Code § 11-15B-2 | |
| wv-18 | 5% tax on purchases of wine and liquor | W. Va. Code § 60-3-9d | |
| wv-20 | Annual or biennial report and fee due June 30 | W. Va. Code § 59-1-2a | |
| wv-21 | Secretary of State annual reports and fees | West Virginia HB 5227 (2026), Acts ch. 167 | |
| wv-23 | Records retention | W. Va. Code § 60-8-7 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wv-13 | West Virginia ABCA, Direct Shipper's Frequently Asked Questions | West Virginia ABCA | |
| wv-15 | After HB 4524, 2020 | West Virginia ABCA, "Dry Area" list | West Virginia ABCA |
| wv-17 | Participating municipalities and start dates | West Virginia State Tax Department, "Municipal Sales and Use Tax" | West Virginia State Tax Department |
| wv-22 | WNE-02 spreadsheet template to import the schedule into MyTaxes | West Virginia State Tax Department, Beer and Wine Tax forms page | West Virginia State Tax Department |
| wv-24 | Rev. 6/6/2025 | West Virginia ABCA, Wine Brand Registration packet | West Virginia ABCA |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The West Virginia chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.