reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.15 - Sales tax refund procedures regarding contracts with exempt entities

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The following
					 words and terms, when used in this section, have the following meanings, unless
					 the context clearly indicates otherwise:
Contract
-A written or verbal agreement
						which involves the transfer of property or service as a construction or sales
						activity or as a rental or lease. The term includes a subcontract.
Exempt entity
-A charitable organization;
						volunteer firemen's organization; nonprofit educational institution; religious
						organization; the Federal government or its instrumentalities; or the
						Commonwealth, its instrumentalities or political subdivisions, including public
						school districts.
(b) Under
					 section 252 of the TRC (72 P. S. §
												7252), a refund granted pursuant to a
					 petition for refund filed with the Board of Appeals on or after October 1,
					 1991, in conjunction with a contract with an exempt entity will be granted to
					 the exempt entity.
(c) A
					 contractor, at the time of making a claim for refund with the Board of Appeals
					 for tax paid in conjunction with a contract with an exempt entity, shall file a
					 separate petition for refund for each exempt entity. Failure to provide the
					 following information may result in the dismissal of the petition:
(1) The name of exempt entity.
(2) The address of exempt entity.
(3) A copy of the contract with exempt entity
					 or in the alternative satisfactory evidence that the contract was performed for
					 an exempt entity.
(4) Sales and Use
					 Tax Appeal Schedule (REV-39) which describes the type of property for which the
					 refund is requested and the corresponding dollar amount of the refund claimed
					 on the property.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.17 - Sale of food and beverages by nonprofit associations which support sports programs

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions
. The following words and terms, when used in this
					 section, have the following meanings, unless the context clearly indicates
					 otherwise:
Nonprofit association
-
(i) An entity which is organized as a
					 nonprofit corporation or nonprofit unincorporated association under the laws of
					 the Commonwealth or the United States.
(ii) An entity which is authorized to do
					 business in this Commonwealth as a nonprofit corporation or unincorporated
					 association under the laws of the Commonwealth, and which is organized and
					 operated on a nonprofit basis, including the following associations or
					 separately chartered auxiliaries thereof:
(A)
					 Youth or athletic.
(B) Volunteer
					 fire.
(C) Ambulance.
(D) Religious.
(E) Charitable.
(F) Fraternal.
(G) Veterans.
(H) Civic.
Sports program
-Subject to the
						limitations set forth in subparagraph (ii), a sports program shall
						include:
(i) Baseball, softball,
					 football, basketball, soccer and other competitive sports formally recognized
					 as a sport by one or more of the following:
(A) The United States Olympic Committee as
					 specified by and under the jurisdiction of the Amateur Sports Act of 1978
					 (36 U.S.C.A. §§
														371 -
					 396).
(B) The Amateur Athletic Union.
(C) The National Collegiate Athletic
					 Association.
(ii) The
					 term is limited to a program or that portion of a program which meets the
					 following criteria:
(A) Organized for
					 recreational purposes and conducts activities substantially for these
					 purposes.
(B) Organized primarily
					 for participants who are 18 years of age or younger or whose 19th birthday
					 occurs during the year of participation or the competitive season, whichever is
					 longer. There is no age limitation for programs operated for persons with
					 physical handicaps or persons with mental retardation.
Support
-The term means the
						following:
(i) The nonprofit
					 association sells food and beverages and uses the funds raised solely to pay
					 the expenses of a sports program.
(ii) The nonprofit association sells food and
					 beverages at a location where a sports program is being
					 conducted.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.19 - Computer software, hardware and related transactions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Scope.
Effective July 1,
					 1997, the rendition of computer programming, computer integrated systems
					 design, computer processing, data preparation or processing, information
					 retrieval, computer facilities management and other computer-related services,
					 as defined under repealed section 201(dd)-(ii) of the TRC (72 P. S. §
												7201(dd)-(ii)), are no
					 longer subject to Sales or Use Tax. The sale at retail or use of computer
					 hardware and canned software, as well as services thereto, remains subject to
					 Sales and Use Tax as the sale at retail or use of tangible personal property
					 and is not affected by the repeal of section 201(dd)-(ii) of the TRC.
(b) The following words and terms, when used
					 in this section, have the following meanings, unless the context clearly
					 indicates otherwise:
Canned software
-Computer software that
						does not qualify as custom software.
Computer hardware
-Assembly of physical
						equipment that is united and regulated by interaction or interdependence to
						accomplish a set of specific computer system functions.
(i) The term includes any connected equipment
					 which enables the computer to store, retrieve or communicate to or from a
					 person, another computer or another device, the results of computer operations,
					 computer programs or computer data.
(ii) The term also includes associated parts,
					 which encompass any component of computer system hardware that is used in
					 connection with and that is necessary to the performance of the hardware's
					 operation.
(iii) Examples of
					 computer hardware are: microcomputers; minicomputers; main-frame computers;
					 personal computers; external hard drives; portable disk drives; memory chip;
					 compact disc read only memory (CD-ROM) drives; external modems; printers;
					 scanners; servers; monitors; keyboards; mouses; microphone; network interfaces;
					 network hubs; network routers; motherboards; daughterboards; central processing
					 units; controller cards; internal hard drives; digitizer; internal modems;
					 network interface cards; sound cards; video cards; and network wiring and
					 cables.
Custom software
-Computer software
						designed, created and developed for and to the specifications of an original
						purchaser.
Original purchaser
-The first person for
						whom the custom software was designed, created and developed, and to whom it
						was transferred in a sale at retail.
Storage media
-The term includes hard
						disks, compact disks, floppy disks, magnetic tape, cards and other tangible
						medium used for the storage of computer readable information.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.20 - Telecommunications service

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions.
The following words and terms, when used in this
					 section, have the following meanings, unless the context clearly indicates
					 otherwise:
Airtime
-A component of a
						telecommunications service that is charged on a basis that reflects the time
						span of the communication.
Basic local telephone service
-The
						provision of an access line and dial tone, to a fixed location, for purposes of
						sending or receiving a telecommunication service within a local calling area,
						regardless of whether the purchaser has limited or unlimited access to a
						private or a party line. The term also includes installation service, providing
						and restoring access lines, touch tone service, 911 service and
						telecommunications relay service.
Cell site
-The geographic area covered by
						receiving and transmitting equipment that provides cellular mobile
						telecommunications service directly to or from a subscriber.
Channel
-A pathway for the transmission
						of information between a sending point and a receiving point.
Commercial use
-The use or consumption
						other than a residential use.
Enhanced telecommunication
						services
-
(i) Services,
					 offered over a telecommunications network, which employ computer processing
					 applications that include one or more of the following:
(A) Acts on the format, content, code,
					 protocol or similar aspects of the purchaser's transmitted
					 information.
(B) Provides the
					 purchaser additional, different or restructured information.
(C) Involves the purchaser's interaction with
					 stored information.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.21 - Commercial racing activities

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions.
The
					 following term, when used in this section, has the following meaning, unless
					 the context clearly indicates otherwise:
Commercial racing activities
-
(i) A thoroughbred and harness racing event
					 at which parimutuel wagering is conducted under the Racehorse Industry Reform
					 Act (4 P. S. §§
													325.101-325.402).
(ii) A fair harness racing event approved by
					 the Pennsylvania State Harness Racing Commission.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 60 - SALES AND USE TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › Section 60.23 - Electric utility services

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
. Chapter 28 of 66 Pa.C.S. (relating to The Electricity
					 Generation Customers Choice and Competition Act) (act) became effective on
					 January 1, 1997. The act includes two major changes. First, section 2804 of the
					 act (relating to standards for restructuring of electric industry) gives the
					 retail customer the choice of an electric generation supplier. Second, section
					 2804 of the act gives the Pennsylvania Public Utility Commission the authority
					 to require the unbundling of electric utility services, tariffs and customer
					 bills to separate the charges for generation, transmission and distribution.
					 This statement of policy sets forth the policy of the Department in taxing
					 unbundled charges relating to the sale to or use of electricity by
					 nonresidential users under Article II of the TRC (72 P. S. §§
												7201-7281.2).
(b)
Article II of the TRC
.
(1) The TRC became effective on March 4,
					 1971. Article II of the TRC imposes Sales and Use Tax upon certain tangible
					 personal property and selected services.
(i)
					 Section 201(m) of the TRC (72 P. S. §
														7201(m)) defines tangible
					 personal property to include "electricity for nonresidential use."
(ii) Section 202 of the TRC (72 P. S. §
														7202) imposes Sales or Use Tax upon the
					 "purchase price" of each "sale at retail" or "purchase at retail" of tangible
					 personal property within this Commonwealth.
(iii) The term "sale at retail" is defined in
					 section 201(k) of the TRC as any transfer for a consideration, of the
					 ownership, custody or possession of tangible personal property.
(iv) The term "purchase at retail," is
					 defined in section 201(f) of the TRC as the acquisition for a consideration of
					 the ownership, custody or possession of tangible personal property when the
					 acquisition is made for the purpose of consumption or use.
(v) Section 201(g) of the TRC defines
					 "purchase price" as the total value of anything paid or delivered or promised
					 to be paid or delivered in the complete performance of a "sale at retail" or a
					 "purchase at retail."
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.5 - Cigarette tax stamps

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Method of purchase.
A cigarette stamping agent shall purchase
						cigarette tax stamps by presenting to the Department or one of its authorized
						agents, Form Rev-1043, Cigarette Stamping Agency Purchase Order, listing the
						cigarette stamping agent's name, license number, address, telephone number and
						the amount of tax stamps desired for purchase.
(b)
Method of payment.
Cigarette stamping agents may pay for cigarette tax stamps in exchange for any
						combination of the following:
(1)
						Cash.
(2) Approved credit up to the
						face amount of the security filed with and approved by the Department as
						required by section 1215 of the act (72 P. S. §
														8215).
(i)
						Payment for tax stamps purchased on credit is due by the 15th of the month
						following the month in which the cigarette stamping agent purchased the tax
						stamps.
(ii) If a licensed
						cigarette stamping agent who purchases cigarette tax stamps on credit fails to
						remit full payment for accumulated cigarette tax stamps purchased on credit by
						the due date, the credit privileges may be suspended or revoked by the
						Department.
(3)
						Cigarette tax credits issued by the Department under §
													71.6 (relating to refunds or
						credits for cigarette tax stamps), which shall be presented to the Department
						at the time the purchase order for cigarette tax stamps is
						placed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.6 - Refunds or credits for cigarette tax stamps

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Affixed tax stamps.
A
						refund or credit for cigarette tax stamps purchased by a cigarette stamping
						agent which have been affixed to packages of cigarettes will be made to the
						agent upon satisfactory proof presented to the Department that the tax-stamped
						cigarettes have been withdrawn from the market because they are unsaleable,
						sold to persons exempt from the tax under the act, or lost or destroyed by
						fire, casualty or Act of God. A refund or credit will not be granted for
						cigarette tax paid upon stamped cigarettes that have been stolen.
(1) A cigarette stamping agent's refund or
						credit shall be based upon the face value of the stamps, less commissions
						allowed the cigarette stamping agent under the act.
(2) If the cigarettes are returned to the
						manufacturer, the cigarette stamping agent shall give to the Department a sworn
						statement by the manufacturer certifying receipt of the returned
						cigarettes.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.7 - Exemptions from tax

Current through Register Vol. 54, No. 28, July 13, 2024
A cigarette stamping agent may sell cigarettes to
						  purchasers who qualify for tax exempt status as enumerated in section 1209 of
						  the act (72 P. S. §
													8209) if the
						  Department approves the purchaser's request for an exemption certificate. The
						  Department will evaluate the request for an exemption certificate within 90
						  days of receipt. To obtain an exemption certificate, a purchaser shall file an
						  application that shall state the purchaser's basis for exemption. Upon receipt
						  and approval of the application by the Department, the Department will issue an
						  exemption certificate to the purchaser. An exemption certificate shall be valid
						  until surrendered by the purchaser or revoked by the Department for violating a
						  provision listed in the act or the code.
The provisions of this §
														71.7 issued under section 6 of the
							 Fiscal Code (72 P. S. §
															6); section
							 1291 of the Tax Reform Code of 1971 (72 P. S. §
															8291); and sections 209-A, 214-A, 215-A and
							 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S.
							 §§
															209-A, 214-A, 215-A and
							 227-A).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.8 - Sample cigarettes

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						Packages of sample cigarettes containing five or fewer cigarettes, which are to
						be furnished to consumers free of charge as provided in the act, shall be
						unstamped and prominently identified as "Sample Cigarettes Not for Sale-All
						Applicable State Taxes Paid."
(b)
						Packages of sample cigarettes containing six or more cigarettes shall be
						affixed with Pennsylvania cigarette tax stamps in accordance with the act and
						code.
The provisions of this §
														71.8 issued under section 6 of the
							 Fiscal Code (72 P. S. §
															6); section
							 1291 of the Tax Reform Code of 1971 (72 P. S. §
															8291); and sections 209-A, 214-A, 215-A and
							 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S.
							 §§
															209-A, 214-A, 215-A and
							 227-A).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.9 - Cigarette stamping agent report requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Report due date.
Every
						licensed cigarette stamping agent shall establish a fiscal or calendar monthly
						reporting period. The cigarette stamping agent shall file with the Department
						on or before the 20th day following the end of each fiscal or calendar month a
						cigarette tax report covering the preceding month on a form prescribed by the
						Department (see also §
												71.32(a)
						(relating to additional cigarette stamping agent responsibilities) regarding
						additional reporting requirements).
(b)
Penalties.
A cigarette
						stamping agent who violates this section shall be subject to a $100 fine for
						the first offense, a $200 fine for the second offense and a $300 fine for the
						third and any further offense.
The provisions of this §
														71.9 issued under section 6 of the
							 Fiscal Code (72 P. S. §
															6); section
							 1291 of the Tax Reform Code of 1971 (72 P. S. §
															8291); sections 209-A, 214-A, 215-A and 227-A
							 of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. §§
															209-A, 214-A, 215-A and 227-A); amended under
							 section 3 of the Tobacco Settlement Agreement Act (35 P. S. §
															5673); and section 6 of The Fiscal Code
							 (72
							 P. S. §
															6).
This section cited in 61 Pa. Code §
														71.32 (relating to additional
							 cigarette stamping agent
							 responsibilities).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.10 - Cigarette dealer record requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each dealer shall:
(1) Obtain invoices covering all purchases of
						cigarettes whether tax stamped or unstamped.
(2) Maintain receiving records of cigarettes
						which include the following:
(i) The
						date.
(ii) The invoice
						number.
(iii) The
						quantity.
(iv) The brand.
(v) The supplier name.
(3) Except for retailers, maintain records on
						the sale of cigarettes, including:
(i) The
						name and address of the purchaser.
(ii) The amount of cigarettes sold.
(iii) The charge for cigarettes
						sold.
(4) Retain invoices
						covering all purchases of Pennsylvania cigarette tax stamps.
(5) Except for retailers, maintain a record
						of names and addresses of all other cigarette dealers to whom cigarettes are
						sold.
(6) Prepare credit memoranda
						with the date the following transactions were completed:
(i) For wholesalers, transactions involving
						cigarettes returned by customers to a wholesaler's stock.
(ii) For cigarette stamping agents,
						transactions involving unstamped and stamped cigarettes returned to
						manufacturers.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › GENERAL › Section 71.11 - Examination of records, equipment and premises

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Dealers shall provide the Department and
						its authorized agents the means, facilities and opportunity to examine the
						dealers' books, records, cigarette inventory, premises and equipment to
						determine compliance with the act and code.
(b) A person who prevents or hinders the
						Department or designated agent from examining the items stated in subsection
						(a) shall be subject to a $100 fine for the first offense, a $200 fine for the
						second offense and a $300 fine for the third and any further offense.
The provisions of this §
														71.11 issued under section 6 of
							 the Fiscal Code (72 P. S. §
															6); section
							 1291 of the Tax Reform Code of 1971 (72 P. S. §
															8291); and sections 209-A, 214-A, 215-A and
							 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S.
							 §§
															209-A, 214-A, 215-A and
							 227-A).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 71 - GENERAL PROVISIONS › MASTER SETTLEMENT AGREEMENT › Section 71.32 - Additional cigarette stamping agent responsibilities

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Tobacco Settlement Agreement Act
						(35
						P. S. §§
													5671-5675), requires that
						the Department collect and maintain data relating to the number of Pennsylvania
						State Cigarette Excise Tax stamps affixed to packages of cigarettes. As part of
						the monthly cigarette tax report required by §
												71.9(a) (relating
						to cigarette stamping agent report requirements), every licensed cigarette
						stamping agent shall complete and attach to the report a schedule, in the form
						as is prescribed by the Department, to account for and reconcile the number of
						Pennsylvania Cigarette Excise Tax stamps affixed to packages of cigarettes by
						the agent during the monthly period covered by the associated cigarette tax
						report. The schedule shall contain the following information:
(1) A listing of the name and address of each
						nonparticipating tobacco product manufacturer from which the cigarette stamping
						agent made direct purchases of packages of cigarettes that were actually
						manufactured by the manufacturer, and the number of Pennsylvania Cigarette
						Excise Tax stamps affixed to the packages of cigarettes purchased from each
						manufacturer.
(2) A listing of the
						name and address of all suppliers from which the cigarette stamping agent made
						purchases of cigarettes, including cigarettes purchased from one tobacco
						product manufacturer that were actually manufactured by another manufacturer.
						This listing shall include all purchases of cigarettes made by the cigarette
						stamping agent during the month, other than directly from the actual
						manufacturer of the cigarettes.
(3)
						For each individual supplier listed under paragraphs (1) and (2), a listing of
						all brands of cigarettes purchased from the supplier and the number of
						Pennsylvania Cigarette Excise Tax stamps affixed to cigarette packages by the
						cigarette stamping agent with respect to each brand.
(4) For each brand of cigarettes listed for
						each supplier under paragraph (3), the following additional information, if
						known:
(i) The name and address of the tobacco
						product manufacturer of the cigarettes.
(ii) The name and address of the person or
						entity first responsible for the cigarettes being designated or identified for
						sale in the United States.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.1 - Licensing of dealers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Licensing of cigarette stamping agents.
(1) The Department may license as its agent
					 for a 1-year period and may renew the license for further periods of 1 year if
					 the agent is and remains of good moral character who meets the requirements
					 imposed by the following provisions for the privilege of operating as a
					 cigarette stamping agent:
(i) The applicant is
					 a wholesale dealer licensed by the Commonwealth.
(ii) The applicant maintains warehousing
					 facilities, adequate to protect the revenue, for the purpose of receiving,
					 storing and distributing cigarettes and conducting business.
(iii) The applicant is a person of good moral
					 character and of reasonable financial stability and is reasonably experienced
					 in the wholesale cigarette business. To satisfy this requirement, an applicant
					 shall provide the Department with:
(A) A
					 detailed description of the applicant's business activities, including a
					 history of the applicant's experience in the wholesale cigarette business. An
					 applicant seeking a renewal of a license need not follow this
					 requirement.
(B) Current financial
					 statements prepared in accordance with generally accepted accounting
					 principles.
(iv) The
					 applicant, or any shareholder controlling more than 10% of the stock if the
					 applicant is a corporation or any officer or director if the applicant is a
					 corporation has not been convicted of any crime involving moral
					 turpitude.
(v) The applicant has
					 filed required State tax reports and paid any State taxes not subject to a
					 timely perfected administrative or judicial appeal or subject to an authorized
					 deferred payment plan.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.2 - Posting of license

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Dealers
					 shall conspicuously display their licenses at the locations for which issued.
					 Dealers operating vending machines shall post their licenses at their business
					 headquarters as listed in their license application.
(b) A dealer who violates subsection (a)
					 shall be subject to a $100 fine for the first offense, a $200 fine for the
					 second offense and a $300 fine for the third and any further offense.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.3 - Assignment of license

Current through Register Vol. 54, No. 28, July 13, 2024
A dealer's license is not assignable. An attempt to
						assign a dealer's license shall immediately result in the cancellation of the
						license.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.4 - Timing of application for renewal of existing license

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A dealer shall apply for a renewal of its
					 license by January 15 of the year in which its license expires.
(b) A dealer who files an application for
					 renewal of its license after January 15 of the year in which its license
					 expires is not permitted to operate under the existing license after the last
					 day of February of that same year. In this instance, the Department will treat
					 the application for renewal as an application for a new license and the dealer
					 shall be prohibited from stamping or selling cigarettes until its application
					 is approved by the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.5 - Denials, revocations and suspensions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Denial of license application and
					 requests for renewal.
(1) Whenever
					 the Department denies a license application or request for renewal, the
					 Department will send a notice by registered or certified mail at the last known
					 address of the applicant or dealer. The notice will set forth the basis of the
					 Department's denial and inform the applicant or dealer that the Department's
					 actions may be protested through a hearing process. To avail itself of the
					 hearing process, the applicant or dealer shall file a complaint with the
					 Department's Cigarette Licensing, Marketing and Control Board within 30 days
					 after the mailing date in the notice under section 207-A of the code
					 (72
					 P. S. §
													207-A).
(2) A dealer may continue to operate under
					 its license for a 30-day period following the mailing date in the denial
					 notice. If the dealer files an appeal with the Cigarette Licensing, Marketing
					 and Control Board, the dealer may continue to operate under its license during
					 the period of administrative appeal before the Board.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.6 - Change in status of cigarette dealer's business

Current through Register Vol. 54, No. 28, July 13, 2024
A cigarette dealer shall immediately inform the
						Department, in writing, prior to or immediately after:
(1) Taking actions that would change any
					 information on the dealer's license application or as last reported to the
					 Department, including a change of name or, if the dealer is a corporation or
					 partnership, a change in the dealer's officers, directors or
					 partners.
(2) Filing a certificate
					 of dissolution with the Department of State or filing a similar document in
					 another jurisdiction.
(3) Filing a
					 voluntary petition in bankruptcy or receivership or receiving notice of an
					 involuntary bankruptcy petition.
(4) Merging or consolidating with another
					 business.
(5) Terminating business
					 activities.
(6) If the dealer is a
					 corporation, the acquisition by any person or entity of 10% or more of the
					 number of shares of voting stock of the corporation.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 72 - CIGARETTE DEALER LICENSES › Section 72.7 - Cigarette vending machines

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Licenses.
(1) Each cigarette
					 vending machine shall have a current license, evidenced by a decal issued by
					 the Department, which shall be affixed by its adhesive to and conspicuously
					 displayed on each machine. Each cigarette vending machine shall also have the
					 name and address of the owner and the name and address of the operator
					 conspicuously and visibly displayed on each machine.
(2) Each dealer, at the time of the dealer's
					 application for a license or request for renewal, shall provide the Department
					 with a list identifying the location of each vending machine in this
					 Commonwealth from which cigarettes will be sold, specifying the establishment,
					 address and county.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 73 - EMERGENCY AND LIMITED MALT BEVERAGE TAX CREDIT › Section 73.51 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
The Secretary of Revenue, under the authority contained
						in section
						10.1(d) and other
						provisions of the act (47 P. S. §
												112.1(d)) and by reason of
						the act provides, among other things, that the General Assembly of the
						Commonwealth, conscious of the financial emergency facing the brewing industry
						of this Commonwealth and the attendant risk of business failure and loss of
						employment opportunity, declares it public policy that the renewal and
						improvement of the capital facilities of the brewing industry be encouraged and
						assisted by a limited tax subsidy to be granted during the period of the
						emergency and further making provisions for a limited subsidy by tax credits to
						be allowed under certain terms, conditions and limitations, adopts this section
						and §§
											73.52-73.57 to assist in these and other
						purposes and to aid and guide in the administration, operation and enforcement
						of the act.
The provisions of this §
													73.51 issued under the Malt
						  Beverage Tax Law (47 P. S. §
														112.1
						  (Repealed)).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 73 - EMERGENCY AND LIMITED MALT BEVERAGE TAX CREDIT › Section 73.53 - Tax credit to be allowed and limitations

Current through Register Vol. 54, No. 28, July 13, 2024
A tax credit or credits shall be allowed to a taxpayer,
						as provided in this section, not to exceed in total amount the amount of
						qualifying capital expenditures made by the taxpayer and certified by the
						Secretary.
(1) The amount of
					 qualifying capital expenditures made by the taxpayer in any single calendar
					 year shall be the total of the amounts actually paid, and at the taxpayer's
					 election, amounts promised to be paid under firm purchase contracts executed
					 during the calendar year, and certified by the Secretary, but not exceeding a
					 total of $100,000.
(2) No taxpayer,
					 notwithstanding the number of plants, sales quarters or other facilities of the
					 taxpayer within this Commonwealth for the manufacture and sale of malt or
					 brewed beverages, and further notwithstanding the actual amounts paid as
					 defined in §
											73.52 (relating to definitions)
					 shall be certified by the Secretary to receive or shall receive a tax credit or
					 credits in any single calendar year in excess of $100,000.
(3) The tax credit as authorized in this act
					 shall in no event exceed the actual monetary cost to the taxpayer of the
					 qualifying capital expenditure as defined in §
											73.52 made by the taxpayer and the
					 actual cost may not include any trade-in allowance, interest or financing
					 charges or legal expenses or the cost of any item or expense not a direct
					 actual cost of construction of plant or purchase and installation of machinery
					 or equipment intended for use by the taxpayer within the Commonwealth in the
					 manufacture and sale of malt or brewed beverages.
(4) Tax credit in any calendar year may not
					 exceed tax paid to the Department in that calendar year.
The provisions of this §
													73.53 issued under the Malt
						  Beverage Tax Law (47 P.S. §
														112.1
						  (Repealed)).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 73 - EMERGENCY AND LIMITED MALT BEVERAGE TAX CREDIT › Section 73.55 - Grant of credit, conditions and limitations

Current through Register Vol. 54, No. 28, July 13, 2024
Upon receipt from a taxpayer of a certificate from the
						Secretary issued under section 10.1(c) of the act (47 P. S. §
												112.1(c)) the Secretary
						shall grant a tax credit in the amount certified against any tax then due or
						thereafter becoming due from the taxpayer under the act. No credit will be
						allowed against any tax due for any taxable period ending after December 31,
						1977.
(1) No tax credit or certificate
					 for the credit provided for in the act will be credited or applied against any
					 tax delinquent or past due under this act after the end of the calendar year in
					 which the tax becomes due.
(2) Tax
					 credits not utilized by taxpayer because taxpayer's tax payments were exceeded
					 by the tax credit allowable in any calendar year are available for utilization
					 by the taxpayer in subsequent calendar years, but not beyond December 31,
					 1977.
The provisions of this §
													73.55 issued under the Malt
						  Beverage Tax Law (47 P.S. §
														112.1
						  (Repealed)).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 73 - EMERGENCY AND LIMITED MALT BEVERAGE TAX CREDIT › Section 73.56 - Reversal of credit allowance, liability for tax and interest, inapplicability of any statute of limitations

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the Secretary finds at any time that
					 an expenditure has ceased to be a qualifying capital expenditure, the Secretary
					 shall thereupon reverse any credit allowance theretofore made in respect of the
					 expenditure and the taxpayer shall become liable for payment of the tax against
					 which the credit was allowed, together with interest as provided by law. No
					 statute of limitations may be applicable to prevent collection of the
					 tax.
(b) If a qualifying capital
					 expenditure for which a tax credit has been granted by the Department is
					 subsequently sold, transferred, leased or otherwise disposed of by the
					 taxpayer, then the tax credit applicable to the expenditure may, under certain
					 conditions, be recaptured and the amount of tax credit posted as a debit on the
					 taxpayer's Malt Beverage Tax account in the Department. The taxpayer is
					 required to notify the Secretary, in writing, of any disposition and the
					 applicable information thereto.
The provisions of this §
													73.56 issued under the Malt
						  Beverage Tax Law (47 P.S. §
														112.1
						  (Repealed)).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 73 - EMERGENCY AND LIMITED MALT BEVERAGE TAX CREDIT › Section 73.57 - Construction and amendment of regulations

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This chapter is intended to aid the
					 efficient operation and the orderly administration and application of the act.
					 It shall be construed for the accomplishment of these purposes.
(b) This chapter may be amended or repealed
					 at any time in accordance with law.
(c) This chapter and section headings are
					 intended for designation only, and may not limit or in any manner affect the
					 meaning, contents or language of any section or paragraph or any amendments to
					 this chapter.
The provisions of this §
													73.57 issued under the Malt
						  Beverage Tax Law (47 P.S. §
														112.1
						  (Repealed)).
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 74.1 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
It is the purpose of the Malt Beverage Tax Law
						  (47
						  P. S. §§
													103-120.3) 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.
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 › IMPOSITION AND RATE OF TAX › Section 74.11 - Imposition of tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each
						manufacturer shall post an acceptable surety bond to guarantee the payment of
						the taxes imposed by the act. Each bond shall be in an amount equal to the
						highest 2 months average tax liability of the preceding 12-month period but in
						no event less than $5,000. A new bond or an acceptable renewal, in writing,
						shall be filed on or before the July 1 anniversary date of each bond. The bond
						may be increased or decreased based on previous years' operations.
(b) A manufacturer shall notify the
						Department in writing should he desire to discontinue operations in this
						Commonwealth. The Department will, before the July anniversary date of the
						bond, prepare a field audit of the manufacturer's records and release the
						surety from its obligation if all malt beverage taxes are paid.
(c) Each manufacturer shall be subject to pay
						to the Commonwealth the taxes imposed by this section upon all malt or brewed
						beverages manufactured and sold by him in this Commonwealth for use in this
						Commonwealth or manufactured by him outside this Commonwealth and sold to an
						importing distributor or any person for importation into, and use in, this
						Commonwealth. Every person who ships or transports malt or brewed beverages
						into this Commonwealth for sale, delivery or storage in this Commonwealth shall
						pay to the Commonwealth the taxes imposed in this section.
The provisions of this §
														74.11 issued under section 15 of
							 the Malt Beverage Tax Law (47 P. S. §
															117).
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 › IMPOSITION AND RATE OF TAX › Section 74.12 - Tax rate

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The tax
						rates per original container or standard fraction thereof are as follows:
Standard Fraction
Malt Beverage Tax
									 Rate
Volume
1 Barrel
$2.48
31 Gallons
1/2 Barrel
$1.24
15 1/2
									 Gallons
1/3 Barrel
.84
10 1/3 Gallons
1/4 Barrel
.62
7 3/4 Gallons
1/6 Barrel
.42
5 1/6 Gallons
1/8 Barrel
.32
3 7/8 Gallons
1 Gallon
.08
1/2 Gallon
.04
1 Quart
.02
1 Pint
.01
1/2 Pint
.0066
(b) In all cases where a tax is imposed upon
						a 1/2 pint of eight fluid ounces or fraction thereof, the tax shall be
						$.0066.
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 › METHODS OF PAYMENT OF TAX › Section 74.21 - Payment of tax

Current through Register Vol. 54, No. 28, July 13, 2024
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.
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 › MALT BEVERAGE TAX REFUNDS › Section 74.31 - Refunds for manufacturers on out-of-State sales

Current through Register Vol. 54, No. 28, July 13, 2024
In the event any malt or brewed beverages upon which
						  the tax has been paid by a manufacturer have been sold or shipped by him to a
						  licensed or regular dealer in such malt or brewed beverages in another state,
						  such manufacturer shall be entitled to a refund of the actual amount of tax
						  paid by him, upon condition that the seller shall make affidavit that the malt
						  or brewed beverages were so sold and shipped, and that he shall furnish from
						  the purchaser an affidavit, or in cases where the total purchase price is $5 or
						  less, a written certificate in lieu of an affidavit from the purchaser, or,
						  upon satisfactory proof that such affidavit or certificate cannot be obtained,
						  other evidence satisfactory to the Department that he has received such malt or
						  brewed beverages for sale or consumption outside this Commonwealth, together
						  with the name and address of the purchaser.
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 › MALT BEVERAGE TAX REFUNDS › Section 74.32 - Refunds for Pennsylvania manufacturers on sales to exempt parties

Current through Register Vol. 54, No. 28, July 13, 2024
In the event any malt or brewed beverages upon which
						  the tax has been paid by a manufacturer have been sold to commissaries, ship's
						  stores or voluntary unincorporated organizations of the armed forces personnel
						  operating under regulations promulgated by the Secretary of Defense, the
						  manufacturer shall be entitled to a refund of the actual amount of tax paid by
						  him, upon condition that he shall make affidavit and furnish proof that the
						  malt or brewed beverages were so sold.
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 › MALT BEVERAGE TAX REFUNDS › Section 74.33 - Refunds for out-of-State manufacturers on sales to tax exempt parties

Current through Register Vol. 54, No. 28, July 13, 2024
In the event any malt or brewed beverages upon which
						  the tax has been paid by an out-of-State manufacturer and subsequently sold by
						  an importing distributor to commissaries, ship's stores or voluntary
						  unincorporated organizations of the armed forces personnel operating under
						  regulations promulgated by the Secretary of Defense, the manufacturer shall be
						  entitled to a refund of the actual amount of tax paid by him upon condition
						  that he shall make affidavit and furnish proof that the malt or brewed
						  beverages were so sold.