republic-os/legislation/us/states/va/2026/sb-788.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.	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.	us/states/va	Virginia General Assembly	2026	SB 788	Virginia SB 788 (2026)	bill		enacted	Russet Perry	7	40	9	2026-01-23	2026-04-13	openstates	ocd-bill/5beb2e33-2aef-4de0-ad58-898efe19a87b	https://lis.virginia.gov/bill-details/20261/SB788	679a7352b81199fd0c536618c953808b42a398a257a2bcaec6d89f6f34d655e2	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 788 (2026) — Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.

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.

Version chain

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

1. Introduced (filed) — source
2. Finance Amendment (committee substitute) — source
3. Finance and Appropriations Substitute (committee substitute) — source
4. House Amendments (committee substitute) — source
5. Rehabilitation and Social Services Substitute (committee substitute) — source
6. Subcommittee #2 Subcommittee Amendment (committee substitute) — source
7. Enrolled (enrolled) — source

Votes

• H VOTE: — 91–6 (pass) · lower
• Reported from Rehabilitation and Social Services with substitute — 15–0 (pass) · upper
• Passage R — 40–0 (pass) · upper
• Constitutional reading dispensed (on 3rd reading) — 40–0 (pass) · upper
• Subcommittee recommends reporting with amendment(s) — 9–0 (pass) · lower
• Reported from Finance with amendment(s) — 21–0 (pass) · lower
• Constitutional reading dispensed R — 40–0 (pass) · upper
• Reported from Finance and Appropriations with substitute — 15–0 (pass) · upper
• Concur House Amendments R — 39–1 (pass) · upper

Sponsors

• Russet Perry — primary (person)
• John Chilton McAuliff — cosponsor (person)

Timeline

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

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

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/5beb2e33-2aef-4de0-ad58-898efe19a87b. Confidence: reported (aggregated from official Virginia legislature records).