Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article III. Cigarette and Beverage Taxes |
Chapter 74. Malt Beverage Tax |
Section 74.1. Purpose
Latest version.
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It is the purpose of the Malt Beverage Tax Law (47 P. S. § § 103120.3) to provide revenue by imposing a State tax upon the sale of malt beverages by the manufacturer and importing agents for foreign manufacturers, the obligation to collect said taxes for the Commonwealth and transmit same monthly to the Commonwealth.