Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › GENERAL PROVISIONS › Section 74.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  chapter, have the following meanings, unless the context clearly indicates
						  otherwise:
Act
-The Malt Beverage Tax Law
						  (47
						  P. S. §§
													103-120.3).
Consumer
-Any person other than a
						  distributor, retailer or manufacturer.
Department
-The Department of Revenue
						  of this Commonwealth.
Distributor
-Any person engaged in the
						  purchase and resale of malt or brewed beverages in the original sealed packages
						  as prepared for market by the manufacturer, including the following:
(i) Imports or causes to be imported from any
						other state or territory of the United States, or from any foreign country,
						malt or brewed beverages for his own use in this Commonwealth, or for sale and
						delivery in and after reaching this Commonwealth.
(ii) Imports or causes to be imported from
						any other state or territory of the United States, or from any foreign country,
						malt or brewed beverages for his own use in this Commonwealth, or for sale or
						delivery therein, after the same have come to rest or storage therein, in the
						original package, receptacle or container.
(iii) Purchases or receives malt or brewed
						beverages in the original package, receptacle or container in this Commonwealth
						for his own use, or for sale and delivery therein, from any person who has
						imported the same from a foreign country.
(iv) Purchases or receives malt or brewed
						beverages in the original package, receptacle, or container in this
						Commonwealth for his own use therein, or for sale and delivery therein, from
						any person who has imported the same from any other state or territory of the
						United States, in case malt or brewed beverages have not, prior to the purchase
						or receipt, come to rest or storage in this Commonwealth.
Malt or brewed beverages
-Alcoholic
						  beverages, which include beer, lager beer, ale, porter or similar fermented
						  malt liquor, containing 0.5 % or more of alcohol, by whatever name the liquors
						  may be called.
Manufacturer
-Any person engaged in the
						  brewing or manufacturing of malt or brewed beverages for sale, and for the
						  purpose of posting bond and payment of taxes required under the provisions of
						  the act, shall include importing agents for foreign manufacturers.
Original container
-Bottle, cask, keg
						  or other container that has been securely capped, sealed or corked by the
						  manufacturer, with the name and address of the manufacturer permanently affixed
						  to the bottle, cask, keg or other container, or to the cap or cork used in
						  sealing the same, or to a label securely affixed to a bottle.
Person
-Any individual or an
						  unincorporated association, including a partnership, a limited partnership, or
						  any other form of unincorporated enterprise owned by two or more individuals,
						  or a corporation. Whenever used in this chapter to prescribe and impose a fine
						  or imprisonment, or both, the term person, as applied to a partnership, limited
						  partnership, or any other form of unincorporated enterprise, shall mean the
						  partners or members thereof, and, as applied to corporations, the officers
						  thereof.
Public service license
-Any railroad,
						  pullman or steamship company licensed to serve malt or brewed beverages in
						  club, dining or buffet cars or compartments.
Retail dealer
-Any person engaged in
						  the retail sale of malt or brewed beverages either for consumption on the
						  premises or not for consumption on the premises where sold.
Sale
-Any transfer for a consideration,
						  exchange, barter, gift, offer for sale and distribution.