WV SB934

Defines "low-proof spirit alcohol products" as distilled beverages containing 0.5% to 15.5% alcohol by volume (31 proof or less), mixed with seltzer water, fruit juices, flavoring, or other ingredients, and packaged exclusively in aluminum or metal cans

Requires manufacturers of low-proof spirit alcohol products to hold a distillery license under existing West Virginia alcoholic liquor laws, with no additional license fees required

Allows low-proof spirit alcohol products to be sold and distributed through the same channels as nonintoxicating beer, rather than through the state liquor store system, but prohibits sales in growlers and prohibits manufacturers from self-distributing

Imposes a tax of $1.25 per gallon on all low-proof spirit alcohol products sold by distilleries or suppliers to distributors, with monthly reporting requirements to the Tax Commissioner

Sets an effective date of July 1, 2030, for manufacturing, sales, distribution, and taxation provisions to take effect