---
type: "Bill"
title: "Relating to tax on purchases of intoxicating liquors"
description: "Relating to tax on purchases of intoxicating liquors"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2018"
identifier: "SB 275"
citation: "West Virginia SB 275 (2018)"
classification: ["bill"]
subjects: ["Alcoholic Liquors and Beers", "Taxation"]
status: "enacted"
primary_sponsors: ["Clements"]
version_count: 3
action_count: 42
vote_count: 3
first_action: "2018-01-15"
last_action: "2018-04-23"
source: "openstates"
source_identifier: "ocd-bill/a844d9e5-b87e-4215-a426-8f91eacb0350"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=275&year=2018&sessiontype=RS&btype=bill"
source_hash: "79a4765b2c4d2305927567bbff6696e97fdb05cc0523e1add8c4e9543282f2e5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 275 (2018) — Relating to tax on purchases of intoxicating liquors

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB275%20SUB1.htm&yr=2018&sesstype=RS&i=275)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB275%20SUB1%20enr.htm&yr=2018&sesstype=RS&i=275)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB275%20INTR.htm&yr=2018&sesstype=RS&i=275)

## Votes

- PASSAGE — **94–3** (pass) · legislature
- Passage — **34–0** (pass) · legislature
- PASSAGE — **92–6** (pass) · legislature

## Sponsors

- Clements — primary (person)
- Azinger — cosponsor (person)
- Beach — cosponsor (person)
- Cline — cosponsor (person)
- Jeffries — cosponsor (person)
- Maroney — cosponsor (person)
- Prezioso — cosponsor (person)
- Romano — cosponsor (person)
- Stollings — cosponsor (person)
- Takubo — cosponsor (person)
- Unger — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-15** Filed for introduction `filing`
- **2018-01-15** To Judiciary `referral-committee`
- **2018-01-15** Introduced in Senate `introduction`
- **2018-01-15** To Judiciary `referral-committee`
- **2018-02-21** Committee substitute reported
- **2018-02-22** On 1st reading
- **2018-02-22** Read 1st time `reading-1`
- **2018-02-23** On 2nd reading
- **2018-02-23** Read 2nd time `reading-2`
- **2018-02-26** On 3rd reading
- **2018-02-26** Read 3rd time `reading-3`
- **2018-02-26** Passed Senate (Roll No. 186) `passage`
- **2018-02-26** Ordered to House
- **2018-02-27** Introduced in House `introduction`
- **2018-02-27** To Judiciary then Finance `referral-committee`
- **2018-02-27** To House Judiciary `referral-committee`
- **2018-03-05** Do pass
- **2018-03-05** 2nd reference dispensed
- **2018-03-06** On 1st reading, Special Calendar
- **2018-03-06** Read 1st time `reading-1`
- **2018-03-07** On 2nd reading, Special Calendar
- **2018-03-07** Read 2nd time `reading-2`
- **2018-03-07** Amendment adopted (Voice vote)
- **2018-03-08** On 3rd reading, Special Calendar
- **2018-03-08** Read 3rd time `reading-3`
- **2018-03-08** Passed House (Roll No. 400) `passage`
- **2018-03-08** Communicated to Senate
- **2018-03-09** House Message received
- **2018-03-09** Senate amends House amendment and passed bill (Roll No. 458)
- **2018-03-09** Senate requests House to concur
- **2018-03-10** House received Senate message
- **2018-03-10** House concurred in Senate amendment and passed bill (Roll No. 561)
- **2018-03-10** Communicated to Senate
- **2018-03-10** Completed legislative action
- **2018-03-10** House Message received
- **2018-03-10** To Governor 3/21/18 - House Journal `executive-receipt`
- **2018-03-21** To Governor 3/21/18 `executive-receipt`
- **2018-03-10** To Governor 3/21/18 - Senate Journal `executive-receipt`
- **2018-03-10** Approved by Governor 3/27/18 - House Journal
- **2018-03-27** Approved by Governor 3/27/18 `executive-signature`
- **2018-03-10** Approved by Governor 3/27/18 - Senate Journal
- **2018-04-23** Chapter 228, Acts, Regular Session, 2018

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a844d9e5-b87e-4215-a426-8f91eacb0350`. Confidence: reported (aggregated from official West Virginia legislature records).