WV HB5504

Creates a new category called "Low-Proof Spirit Alcohol Products" defined as distilled spirits containing 0.5% to 15.5% alcohol by volume, packaged in containers of 25 fluid ounces or less

Allows Low-Proof Spirit Alcohol Products to be sold through the same channels as nonintoxicating beer, bypassing the requirement that distilled spirits be sold only through the state Alcohol Beverage Control Commissioner or licensed wholesalers/retailers

Imposes a tax of $1.25 per gallon on Low-Proof Spirit Alcohol Products sold by distilleries and suppliers to distributors, with monthly reporting requirements due by the 16th of each month

Prohibits the sale of Low-Proof Spirit Alcohol Products in growlers and prohibits manufacturers from self-distributing these products

Takes effect 90 days after passage and grants rulemaking authority to the Alcohol Beverage Control Commissioner and Tax Commissioner