WV SB928

Defines "Low-Proof Spirit Alcohol Products" as distilled alcoholic beverages containing 0.5% to 15.5% alcohol by volume, packaged in containers not exceeding 25 fluid ounces

Allows licensed distilleries to manufacture these products under existing distillery license requirements with no additional license fees

Permits sale and distribution through the same channels as nonintoxicating beer, but prohibits sales in growlers

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

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