§ 9003. Imposition of tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 9003
§ 9003. Imposition of tax
(a)(1) Each manufacturer shall be subject to pay to the Commonwealth the taxes imposed by this section upon all malt or brewed beverages manufactured and sold by him in this Commonwealth for use in this Commonwealth or manufactured by him outside this Commonwealth and sold to an importing distributor or any person for importation into, and use in, this Commonwealth.
(b)(1) Such taxes, payable in the manner prescribed in subsections (a) and (b) of section 2004 of this article,1 shall be at the rate of two-thirds cent ( 2/3 ¢) per half pint of eight (8) fluid ounces or fraction thereof, and in larger quantities at the rate of one cent (1¢) per pint of sixteen (16) fluid ounces or fraction thereof.
Standard Fraction | Malt Beverage Tax Rate | Volume |
|---|
1 barrel | $2.48 | 31 gal. | |
½ barrel | 1.24 | 15 ½ gal. | |
⅓ barrel | .84 | 10 ⅓ gal. | |
¼ barrel | .62 | 7 ¾ gal. | |
1/6 barrel | .42 | 5 1/6 gal. | |
⅛ barrel | .32 | 3 ⅞ gal. | |
1 gallon | .08 | ||
½ gallon | .04 | ||
1 quart | .02 | ||
1 pint | .01 | ||
½ pint | .0066 |
(c) If the tax shall not be paid when due, there shall be added to the amount of the tax as a penalty a sum equivalent to ten per cent of the amount of the tax, and in addition thereto interest on the tax and penalty at the rate of one per cent per month or fraction of a month from the date the tax became due until paid. Nothing herein contained shall be construed to relieve any person otherwise liable from liability for payment of the tax.
(d)(1) Notwithstanding any other provision of this article, a manufacturer or his agent who fails to file the required monthly return and pay when due the tax imposed under this article shall be declared delinquent by the Secretary of Revenue and shall continue to be delinquent until he files the required monthly return and pays the tax.
(e) In the event that any state, territory or country shall impose upon malt or brewed beverages, which have been manufactured in Pennsylvania, a higher tax or fee than is imposed upon malt or brewed beverages manufactured within such state, territory or country, every manufacturer whose malt or brewed beverages manufactured within such state, territory or country are sold to an importing distributor or any person for importation into, and use in, this Commonwealth shall, as to such beverages, pay to this Commonwealth, in addition to the tax imposed by this section, a tax equal to such excess tax or fee which is imposed in such state, territory or country on Pennsylvania manufactured malt or brewed beverages. Such additional tax shall be levied, assessed and collected in the same manner as the other taxes imposed by this article.
Credits
1971, March 4, P.L. 6, No. 2, art. XX, § 2003, added 1989, Dec. 22, P.L. 775, No. 110, § 3, imd. effective.
Footnotes
72 P.S. § 9004.
72 P.S. § 9003, PA ST 72 P.S. § 9003
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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