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61 Pa. Code § 74.51. Manufacturer’s reports.


§ 74.51. Manufacturer’s reports.

 (a)  Each manufacturer whose malt or brewed beverages are sold in or imported into this Commonwealth shall, on or before the 15th day of each month, file with the Department, on forms prescribed by it, a verified report showing for the preceding calendar month the quantities of the malt and brewed beverages:

   (1)  Manufacturered 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 the 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 act is not applicable.

   (4)  Additional information as the Department may reasonably require to assure the accuracy of the tax computation and payment and the proper administration of the act.

 (b)  The tax payable on malt or brewed beverages first sold in this Commonwealth for use in this Commonwealth or first sold to an importing distributor or a person for importation into, and use in, this Commonwealth during the month in the amount disclosed by the report, shall accompany the report and be paid by the manufacturer to the Department.

 (c)  The report shall be in the Bureau Office on the 15th of the month following the month of operations, or bear a United States postmark of the 15th to avoid the 10% penalty imposed by the act.

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