Section 9.143. Sales of wines

(a) The direct shipper shall possess a valid license issued by the Board.

(b) The direct shipper may sell to consumers only those classes, varieties and brands of wine not available for sale by the Board to consumers. Those items that may not be sold by direct shippers are listed on the Board’s website and are subject to change. Direct shippers may not ship or sell by means of the Wine and Spirits Stores any other items, alcoholic or nonalcoholic, to consumers other than wine not listed on the Board’s website.

(c) The direct shipper may only process orders received by means of the Internet.

(d) Consumers may not purchase, and a direct shipper may not sell, more than 9 liters of wine to a single consumer per month.

(e) The direct shipper shall provide the consumer with an Internet wine order which is a numbered receipt listing the following:

(1) The consumer’s name, address, phone number and date of birth.

(2) The name, address, phone number and date of birth of any other person authorized to pick up the product at the Wine and Spirits Store.

(3) The selling price, total volume and a complete and accurate description of products purchased.

(4) Eighteen percent Emergency Tax.

(5) Six percent Sales Tax.

(6) One percent Philadelphia/Allegheny County only Sales Tax, if applicable.

(7) Fees collected.

(8) The address of the Wine and Spirits Store to which the product is being shipped.

(f) Two copies of the Internet wine order must be with the product package and a copy must also be forwarded to the Board electronically within 1 business day from the date of the placement of the order.

(g) The direct shipper shall collect the 18% Emergency Tax, the appropriate Pennsylvania Sales Tax, and the Board’s handling fee, per order, of $4.50.

(h) The direct shipper shall remit to the Board by the 10th calendar day of the following month, the amount of taxes and fees collected from the prior month’s sales. This remittance must be accompanied by a list detailing the numbered receipts being remitted.

(i) Failure to submit the appropriate fees and taxes will subject the direct shipper to citation by the Pennsylvania State Police, Bureau of Liquor Control Enforcement, which may result in civil penalties or criminal penalties, or both.

(j) The direct shipper agrees that the Commonwealth may set off the amount of any State tax liability or the other obligation of the direct shipper or its subsidiaries to the Commonwealth against any payments due the direct shipper under any contract with the Commonwealth.

(k) Annually, the direct shipper shall provide to the Board by the 15th day of the following January, a total of all sales of wine to consumers by the number of units and the dollar amount.