SB928

Regulates the manufacture, sale, and distribution of low-proof spirit alcohol products in West Virginia.

Establishes rules for the manufacture, sale, and distribution of low-proof spirit alcohol products, which are alcoholic beverages with an alcohol content between 0.5% and 15.5% by volume. Manufacturers, distributors, and suppliers must comply with existing distillery and alcoholic liquor regulations, with specific provisions for licensing and taxation. The bill also outlines penalties for failure to file tax returns and defines terms such as "low-proof spirit alcohol products" and "manufacturer." The provisions take effect 90 days after passage.