§ 4-448. Monthly shipment of malt or brewed beverages
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 47 P.S. LiquorEffective: January 17, 2017
Effective: January 17, 2017
47 P.S. § 4-448
§ 4-448. Monthly shipment of malt or brewed beverages
(b) Notwithstanding any other provision of this act or law, a person licensed by another state or country as a wholesaler or retailer of malt or brewed beverages and who obtains a malt or brewed beverage shipper license as provided for in this section may ship up to one hundred ninety-two ounces in a month of any malt or brewed beverage on the order of any resident of this Commonwealth who is at least twenty-one (21) years of age for the resident's personal use and not for resale. No more than ninety-six ounces of a specific registered or unregistered brand of malt or brewed beverages may be shipped to any one (1) resident during a calendar year.
(6) Pay to the Department of Revenue all taxes due on sales to residents of this Commonwealth. The amount of the taxes shall be calculated as if the sales were in this Commonwealth at the locations where delivery was made. The malt or brewed beverages delivered under this subsection shall be subject to only the following:
(i) The sales and use tax imposed by section 202 and Article II-B of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the “Tax Reform Code of 1971.”
(ii) The sales and use tax imposed by Article XXXI-B of the act of July 28, 1953 (P.L. 723, No. 230),2 known as the “Second Class County Code.”
(iii) The sales and use tax imposed by the act of June 5, 1991 (P.L. 9, No. 6),3 known as the “Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.”
(iv) The malt beverage tax imposed by Article XX of the “Tax Reform Code of 1971.”4
(e) Any person who resells malt or brewed beverages obtained under this section commits a misdemeanor of the second degree. A person convicted of selling or offering to sell any malt or brewed beverage in violation of this section shall, in addition to any other penalty prescribed by law, be sentenced to pay a fine of four dollars ($4) per fluid ounce for each container of malt or brewed beverage found on the premises where the sale was made or attempted. The amount of fine per container shall be based on the capacity of the container when full, whether or not the container is full at the time of sale or attempted sale. Each malt or brewed beverage found on the premises shall be confiscated.
(g) The board shall submit annual reports to the Appropriations Committee and the Law and Justice Committee of the Senate and to the Appropriations Committee and the Liquor Control Committee of the House of Representatives summarizing the number of direct shipper licenses issued by the board and the quantity of malt or brewed beverages sold under this section.
(1) keep records as required under section 5125 pertaining to the direct shipment of malt or brewed beverages; and
Credits
1951, April 12, P.L. 90, No. 21, § 448, added 2016, Nov. 15, P.L. 1286, No. 166, § 11.1, effective in 60 days [Jan. 17, 2017].
Footnotes
72 P.S. §§ 7202, 7201-B et seq.
16 P.S. § 6101-B et seq.
53 P.S. § 12720.101 et seq.
72 P.S. § 9001 et seq.
47 P.S. § 5-512.
47 P.S. § 4-431.
47 P.S. § 4-445.
47 P.S. § 4-448, PA ST 47 P.S. § 4-448
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |