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§ 9004. Reports

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XX. Malt Beverage Tax (Refs & Annos)
72 P.S. § 9004
§ 9004. Reports
Currentness
(a) Each manufacturer whose malt or brewed beverages are sold in or imported into this Commonwealth shall, on or before the fifteenth day of each month, file with the department, on forms prescribed by it, a report showing for the preceding calendar month the quantities of such malt and brewed beverages:
(1) Manufactured by him in this Commonwealth, and constituting his beginning and ending inventory in this Commonwealth for the month.
(2) Sold by him in this Commonwealth for use in this Commonwealth or sold to an importing distributor or any person for importation into, and use in, this Commonwealth, specifically naming the distributors to whom such sales were made and the quantity sold to each.
(3) Sold to purchasers or persons outside this Commonwealth for exportation from, and use outside, this Commonwealth, or sold in other tax-exempt transactions, naming the purchasers and the quantity sold to each and specifically indicating those sales or transactions to which the tax imposed by this article is not applicable.
(4) Such additional information as the department may reasonably require to assure the accuracy of the tax computation and payment and the proper administration of this article.
(b) The tax payable on all malt or brewed beverages first sold in this Commonwealth for use in this Commonwealth or first sold to an importing distributor or any person for importation into, and use in, this Commonwealth during such month in the amount disclosed by the report, shall accompany the report and be paid by the manufacturer to the department.
(c) Persons licensed as “Public Service Licensees,” under the provisions of any law of this Commonwealth relating to the sale of malt or brewed beverages:
(1) shall keep such records of the sales of such malt or brewed beverages in this Commonwealth as the department shall prescribe;
(2) shall, on or before the fifteenth day of each month, submit monthly reports of such sales and of such other information as the department may require to the department upon a form prescribed by said department; and
(3) shall pay the tax due on all such sales at the rate provided by the provisions of this article at the time such reports are filed.
(d) It is the intent and purpose of this section to require all manufacturers and other persons whose malt or brewed beverages are sold or used in this Commonwealth to pay the tax on all such malt or brewed beverages in the month following that in which such beverages are first sold in this Commonwealth for use in this Commonwealth or first sold to an importing distributor or any person for importation into and use in this Commonwealth, except that as to malt or brewed beverages sold to public service licensees, the public service licensees, and not the manufacturer, shall report and pay the tax on all malt or brewed beverages sold by them within the Commonwealth.

Credits

1971, March 4, P.L. 6, No. 2, art. XX, § 2004, added 1989, Dec. 22, P.L. 775, No. 110, § 3, imd. effective. Amended 1998, April 23, P.L. 239, No. 45, § 15, effective July 1,1998.
72 P.S. § 9004, PA ST 72 P.S. § 9004
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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