Bill Commons

VA SB 788

enacted

Alcoholic beverage control; payment of excise tax on beer, wine coolers, and wine, penalties.

Virginia · 2026 Regular Session · upper

Description

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.

Introduced
2026-01-23
Status date
—
Latest action
2026-04-13 — Approved by Governor-Chapter 904 (effective 7/1/2026)
Bill type
bill
Last updated
—

Sponsors

  • Russet Perryprimary
  • John Chilton McAuliffcosponsor

Committees

Not provided by source.

Action timeline

  1. 2026-01-23

    Presented and ordered printed 26104632D

    introduction

  2. 2026-01-23

    Referred to Committee on Rehabilitation and Social Services

    referral-committee

  3. 2026-01-30

    Senate committee offered

  4. 2026-01-30

    Reported from Rehabilitation and Social Services with substitute and rereferred to Finance and Appropriations (15-Y 0-N)

    committee-passage

  5. 2026-01-30

    Committee substitute printed 26106566D-S1

    substitution

  6. 2026-02-05

    Reported from Finance and Appropriations with substitute (15-Y 0-N)

    committee-passage

  7. 2026-02-09

    Committee substitute printed 26107354D-S2

    substitution

  8. 2026-02-09

    Rules suspended

  9. 2026-02-09

    Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)

  10. 2026-02-09

    Passed by for the day (Voice Vote)

  11. 2026-02-09

    Passed by for the day

  12. 2026-02-10

    Read second time

    reading-2

  13. 2026-02-10

    Rehabilitation and Social Services Substitute rejected

  14. 2026-02-10

    Finance and Appropriations Substitute agreed to

  15. 2026-02-10

    Engrossed by Senate - committee substitute (Voice Vote)

    substitution

  16. 2026-02-10

    Rules suspended

  17. 2026-02-10

    Constitutional reading dispensed Block Vote (on 3rd reading) (40-Y 0-N 0-A)

  18. 2026-02-10

    Read third time and passed Senate Block Vote (40-Y 0-N 0-A)

    passage,reading-3

  19. 2026-02-11

    Fiscal Impact Statement from Department of Planning and Budget (SB788)

  20. 2026-02-13

    Placed on Calendar

  21. 2026-02-13

    Read first time

    reading-1

  22. 2026-02-13

    Referred to Committee on Finance

    referral-committee

  23. 2026-02-20

    Assigned HFIN sub: Subcommittee #2

    referral-committee

  24. 2026-02-24

    Subcommittee recommends reporting

  25. 2026-02-24

    Subcommittee recommends reporting with amendment(s) (9-Y 0-N)

  26. 2026-02-25

    Reported from Finance with amendment(s) (21-Y 0-N)

    committee-passage

  27. 2026-02-27

    Read second time

    reading-2

  28. 2026-03-02

    Read third time

    reading-3

  29. 2026-03-02

    committee amendments agreed to

    amendment-passage

  30. 2026-03-02

    Engrossed by House as amended

  31. 2026-03-02

    Passed House with amendments (91-Y 6-N 1-A)

    passage

  32. 2026-03-04

    House Amendments agreed to by Senate (39-Y 1-N 0-A)

    amendment-passage

  33. 2026-03-10

    Enrolled

    enrolled

  34. 2026-03-10

    Bill text as passed Senate and House (SB788ER)

    passage

  35. 2026-03-10

    Signed by Speaker

    passage

  36. 2026-03-10

    Signed by President

    passage

  37. 2026-03-13

    Fiscal Impact Statement from Department of Planning and Budget (SB788)

  38. 2026-03-14

    Enrolled Bill communicated to Governor on March 14, 2026

    enrolled,executive-receipt

  39. 2026-03-14

    Governor's Action Deadline 11:59 p.m., April 13, 2026

    executive-receipt

  40. 2026-04-13

    Approved by Governor-Chapter 904 (effective 7/1/2026)

    executive-signature

Versions

Documents

Votes

  • Reported from Rehabilitation and Social Services with substitute

    2026-01-30 · pass · 15-0

    Member-level votes (15)
    • Schuyler T. VanValkenburg: yes
    • Ryan T. McDougle: yes
    • Bryce E. Reeves: yes
    • Barbara A. Favola: yes
    • Scott A. Surovell: yes
    • Bill DeSteph: yes
    • Christopher T. Head: yes
    • Emily M. Jordan: yes
    • Angelia Williams Graves: yes
    • Jennifer D. Carroll Foy: yes
    • Timmy French: yes
    • Saddam Azlan Salim: yes
    • Mark J. Peake: yes
    • Danica A. Roem: yes
    • Michael J. Jones: yes

  • Reported from Finance and Appropriations with substitute

    2026-02-05 · pass · 15-0

    Member-level votes (15)
    • L. Louise Lucas: yes
    • R. Creigh Deeds: yes
    • Mamie E. Locke: yes
    • David W. Marsden: yes
    • Adam P. Ebbin: yes
    • Ryan T. McDougle: yes
    • Mark D. Obenshain: yes
    • Richard H. Stuart: yes
    • Bryce E. Reeves: yes
    • Barbara A. Favola: yes
    • Scott A. Surovell: yes
    • Jeremy S. McPike: yes
    • Jennifer B. Boysko: yes
    • Todd E. Pillion: yes
    • Aaron R. Rouse: yes

  • Constitutional reading dispensed R

    2026-02-09 · pass · 40-0

    Member-level votes (40)
    • Lashrecse D. Aird: yes
    • Lamont Bagby: yes
    • Jennifer B. Boysko: yes
    • Jennifer D. Carroll Foy: yes
    • Luther Cifers, III: yes
    • Christie New Craig: yes
    • R. Creigh Deeds: yes
    • Bill DeSteph: yes
    • J.D. "Danny" Diggs: yes
    • Tara A. Durant: yes
    • Adam P. Ebbin: yes
    • Barbara A. Favola: yes
    • Timmy French: yes
    • T. Travis Hackworth: yes
    • Christopher T. Head: yes
    • Michael J. Jones: yes
    • Emily M. Jordan: yes
    • Mamie E. Locke: yes
    • L. Louise Lucas: yes
    • David W. Marsden: yes
    • Ryan T. McDougle: yes
    • Jeremy S. McPike: yes
    • Tammy Brankley Mulchi: yes
    • Mark D. Obenshain: yes
    • Mark J. Peake: yes
    • Stella G. Pekarsky: yes
    • Russet Perry: yes
    • Todd E. Pillion: yes
    • Bryce E. Reeves: yes
    • Danica A. Roem: yes
    • Aaron R. Rouse: yes
    • Saddam Azlan Salim: yes
    • Kannan Srinivasan: yes
    • William M. Stanley, Jr.: yes
    • Richard H. Stuart: yes
    • Glen H. Sturtevant, Jr.: yes
    • David R. Suetterlein: yes
    • Scott A. Surovell: yes
    • Schuyler T. VanValkenburg: yes
    • Angelia Williams Graves: yes

  • Passage R

    2026-02-10 · pass · 40-0

    Member-level votes (40)
    • Lashrecse D. Aird: yes
    • Lamont Bagby: yes
    • Jennifer B. Boysko: yes
    • Jennifer D. Carroll Foy: yes
    • Luther Cifers, III: yes
    • Christie New Craig: yes
    • R. Creigh Deeds: yes
    • Bill DeSteph: yes
    • J.D. "Danny" Diggs: yes
    • Tara A. Durant: yes
    • Adam P. Ebbin: yes
    • Barbara A. Favola: yes
    • Timmy French: yes
    • T. Travis Hackworth: yes
    • Christopher T. Head: yes
    • Michael J. Jones: yes
    • Emily M. Jordan: yes
    • Mamie E. Locke: yes
    • L. Louise Lucas: yes
    • David W. Marsden: yes
    • Ryan T. McDougle: yes
    • Jeremy S. McPike: yes
    • Tammy Brankley Mulchi: yes
    • Mark D. Obenshain: yes
    • Mark J. Peake: yes
    • Stella G. Pekarsky: yes
    • Russet Perry: yes
    • Todd E. Pillion: yes
    • Bryce E. Reeves: yes
    • Danica A. Roem: yes
    • Aaron R. Rouse: yes
    • Saddam Azlan Salim: yes
    • Kannan Srinivasan: yes
    • William M. Stanley, Jr.: yes
    • Richard H. Stuart: yes
    • Glen H. Sturtevant, Jr.: yes
    • David R. Suetterlein: yes
    • Scott A. Surovell: yes
    • Schuyler T. VanValkenburg: yes
    • Angelia Williams Graves: yes

  • Constitutional reading dispensed (on 3rd reading)

    2026-02-10 · pass · 40-0

    Member-level votes (40)
    • Lashrecse D. Aird: yes
    • Lamont Bagby: yes
    • Jennifer B. Boysko: yes
    • Jennifer D. Carroll Foy: yes
    • Luther Cifers, III: yes
    • Christie New Craig: yes
    • R. Creigh Deeds: yes
    • Bill DeSteph: yes
    • J.D. "Danny" Diggs: yes
    • Tara A. Durant: yes
    • Adam P. Ebbin: yes
    • Barbara A. Favola: yes
    • Timmy French: yes
    • T. Travis Hackworth: yes
    • Christopher T. Head: yes
    • Michael J. Jones: yes
    • Emily M. Jordan: yes
    • Mamie E. Locke: yes
    • L. Louise Lucas: yes
    • David W. Marsden: yes
    • Ryan T. McDougle: yes
    • Jeremy S. McPike: yes
    • Tammy Brankley Mulchi: yes
    • Mark D. Obenshain: yes
    • Mark J. Peake: yes
    • Stella G. Pekarsky: yes
    • Russet Perry: yes
    • Todd E. Pillion: yes
    • Bryce E. Reeves: yes
    • Danica A. Roem: yes
    • Aaron R. Rouse: yes
    • Saddam Azlan Salim: yes
    • Kannan Srinivasan: yes
    • William M. Stanley, Jr.: yes
    • Richard H. Stuart: yes
    • Glen H. Sturtevant, Jr.: yes
    • David R. Suetterlein: yes
    • Scott A. Surovell: yes
    • Schuyler T. VanValkenburg: yes
    • Angelia Williams Graves: yes

  • Subcommittee recommends reporting with amendment(s)

    2026-02-24 · pass · 9-0

    Member-level votes (11)
    • Bonita G. Anthony: yes
    • Karen Keys-Gamarra: yes
    • Nicole Cole: yes
    • Stacey Annie Carroll: yes
    • Lindsey Dougherty: yes
    • Margaret A. Franklin: yes
    • Kirk McPike: not voting
    • R. Lee Ware: yes
    • Wendell S. Walker: not voting
    • Thomas A. Garrett, Jr.: yes
    • Vivian E. Watts: yes

  • Reported from Finance with amendment(s)

    2026-02-25 · pass · 21-0

    Member-level votes (22)
    • Vivian E. Watts: yes
    • Phil M. Hernandez: yes
    • Richard C. "Rip" Sullivan, Jr.: yes
    • Bonita G. Anthony: yes
    • Katrina Callsen: yes
    • Debra D. Gardner: yes
    • Karen Keys-Gamarra: yes
    • Michelle Lopes Maldonado: yes
    • Kimberly Pope Adams: yes
    • Nicole Cole: yes
    • Stacey Annie Carroll: yes
    • Lindsey Dougherty: yes
    • Margaret A. Franklin: yes
    • Gretchen M. Bulova: yes
    • Kirk McPike: yes
    • R. Lee Ware: yes
    • Hyland F. "Buddy" Fowler, Jr.: yes
    • Joseph P. McNamara: yes
    • Wendell S. Walker: yes
    • Chris S. Runion: yes
    • Thomas A. Garrett, Jr.: not voting
    • Will Davis: yes

  • H VOTE:

    2026-03-02 · pass · 91-6

    Member-level votes (99)
    • Jessica L. Anderson: yes
    • Bonita G. Anthony: yes
    • Alex Q. Askew: yes
    • Terry L. Austin: yes
    • Jason S. Ballard: yes
    • Robert S. Bloxom, Jr.: yes
    • Gretchen M. Bulova: yes
    • Katrina Callsen: yes
    • Karen R. "Kacey" Carnegie: yes
    • Betsy B. Carr: yes
    • Stacey Annie Carroll: yes
    • Mike A. Cherry: yes
    • Nadarius E. Clark: yes
    • Laura Jane Cohen: yes
    • Joshua G. Cole: yes
    • Nicole Cole: yes
    • Kelly K. Convirs-Fowler: yes
    • Mitchell Cornett: yes
    • Rae Cousins: yes
    • Will Davis: yes
    • Karrie K. Delaney: yes
    • Lindsey Dougherty: yes
    • Mark C. Downey: yes
    • Michael B. Feggans: yes
    • Hyland F. "Buddy" Fowler, Jr.: yes
    • Lily V. Franklin: yes
    • Margaret A. Franklin: yes
    • Debra D. Gardner: yes
    • Thomas A. Garrett, Jr.: yes
    • Jackie H. Glass: yes
    • Timothy P. Griffin: no
    • Elizabeth R. Guzman: yes
    • Karen Hamilton: no
    • C.E. Cliff Hayes, Jr.: yes
    • Dan I. Helmer: yes
    • Rozia A. Henson, Jr.: yes
    • Phil M. Hernandez: yes
    • Charniele L. Herring: yes
    • M. Keith Hodges: no
    • Patrick A. Hope: yes
    • Hillary Pugh Kent: abstain
    • Karen Keys-Gamarra: yes
    • Terry G. Kilgore: yes
    • Paul E. Krizek: yes
    • Amy J. Laufer: yes
    • James A. "Jay" Leftwich: yes
    • Destiny LeVere Bolling: yes
    • Alfonso H. Lopez: yes
    • Michelle Lopes Maldonado: yes
    • Marty Martinez: yes
    • John Chilton McAuliff: yes
    • Adele Y. McClure: yes
    • Garrett McGuire: yes
    • Ellen H. McLaughlin: yes
    • Joseph P. McNamara: yes
    • Kirk McPike: yes
    • Delores L. McQuinn: yes
    • Leslie Chambers Mehta: yes
    • James W. Morefield: yes
    • May Nivar: yes
    • Delores Oates: yes
    • Israel D. O'Quinn: not voting
    • Justin Pence: yes
    • Eric Phillips: yes
    • Kimberly Pope Adams: yes
    • Marcia S. "Cia" Price: yes
    • Sam Rasoul: yes
    • Atoosa R. Reaser: yes
    • David A. Reid: yes
    • Chris S. Runion: yes
    • Charlie Schmidt: yes
    • Don Scott: yes
    • Phillip A. Scott: no
    • Holly M. Seibold: yes
    • Briana D. Sewell: yes
    • Irene Shin: yes
    • Marcus B. Simon: yes
    • Shelly A. Simonds: yes
    • JJ Singh: yes
    • Richard C. "Rip" Sullivan, Jr.: yes
    • Anne Ferrell Tata: yes
    • Joshua E. Thomas: yes
    • Virgil Thornton: yes
    • Luke E. Torian: yes
    • Kathy K.L. Tran: yes
    • H. Otto Wachsmann, Jr.: yes
    • Wendell S. Walker: yes
    • Jeion A. Ward: yes
    • R. Lee Ware: yes
    • Vivian E. Watts: yes
    • Michael J. Webert: yes
    • Madison Whittle: yes
    • Bill Wiley: yes
    • Rodney T. Willett: yes
    • Wren M. Williams: yes
    • Tony O. Wilt: yes
    • Thomas C. Wright, Jr.: no
    • Scott A. Wyatt: yes
    • Eric R. Zehr: no

  • Concur House Amendments R

    2026-03-04 · pass · 39-1

    Member-level votes (40)
    • Lashrecse D. Aird: yes
    • Lamont Bagby: yes
    • Elizabeth B. Bennett-Parker: yes
    • Jennifer B. Boysko: yes
    • Jennifer D. Carroll Foy: yes
    • Luther Cifers, III: yes
    • Christie New Craig: yes
    • R. Creigh Deeds: yes
    • Bill DeSteph: yes
    • J.D. "Danny" Diggs: yes
    • Tara A. Durant: yes
    • Barbara A. Favola: yes
    • Timmy French: yes
    • T. Travis Hackworth: no
    • Christopher T. Head: yes
    • Michael J. Jones: yes
    • Emily M. Jordan: yes
    • Mamie E. Locke: yes
    • L. Louise Lucas: yes
    • David W. Marsden: yes
    • Ryan T. McDougle: yes
    • Jeremy S. McPike: yes
    • Tammy Brankley Mulchi: yes
    • Mark D. Obenshain: yes
    • Mark J. Peake: yes
    • Stella G. Pekarsky: yes
    • Russet Perry: yes
    • Todd E. Pillion: yes
    • Bryce E. Reeves: yes
    • Danica A. Roem: yes
    • Aaron R. Rouse: yes
    • Saddam Azlan Salim: yes
    • Kannan Srinivasan: yes
    • William M. Stanley, Jr.: yes
    • Richard H. Stuart: yes
    • Glen H. Sturtevant, Jr.: yes
    • David R. Suetterlein: yes
    • Scott A. Surovell: yes
    • Schuyler T. VanValkenburg: yes
    • Angelia Williams Graves: yes

Related bills

No related bills recorded for this bill.

Official source

https://lis.virginia.gov/bill-details/20261/SB788

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z

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