Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

61 Pa. Code § 74.12. Tax rate.

§ 74.12. Tax rate.

 (a)  The tax rates per original container or standard fraction thereof are as follows:

Standard FractionMalt Beverage Tax RateVolume
1 Barrel$2.4831 Gallons
1/2 Barrel$1.2415 1/2 Gallons
1/3 Barrel.8410 1/3 Gallons
1/4 Barrel.627 3/4 Gallons
1/6 Barrel.425 1/6 Gallons
1/8 Barrel.323 7/8 Gallons
1 Gallon.08
1/2 Gallon.04
1 Quart.02
1 Pint.01
1/2 Pint.0066

 (b)  In all cases where a tax is imposed upon a 1/2 pint of eight fluid ounces or fraction thereof, the tax shall be $.0066.

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