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 § 74.21. Payment of tax.


§ 74.21. Payment of tax.

 It is the intent and purpose of the act, 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 this Commonwealth.

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