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 73.52 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						subchapter, have the following meanings, unless the context clearly indicates
						otherwise:
Act
-The act of May 9, 1974 (P. L. 279,
						No. 82) (47 P. S. §
												112.1), an
						amendment to the Malt Beverage Tax Law (47 P. S. §§
												103-120.3).
Amounts paid
-Amounts actually paid, or
						at the taxpayer's election, amounts promised to be paid under firm purchase
						contracts actually executed within any calendar year falling within the
						emergency period provided, however, that there shall be no duplication of
						amounts paid under this definition. Provided, further, that no amount or
						amounts shall constitute amounts paid until full proof thereof, as provided in
						the act and as provided in this chapter, shall have been submitted and filed
						under oath or other verification, as hereinafter required, and the Secretary
						has approved and certified the amounts and then only to the extent of the
						amounts so approved and certified by the Secretary not to exceed $100,000
						within a single calendar year.
Bureau
-The Pennsylvania Bureau of
						Cigarette and Beverage Taxes.
Commonwealth
-The Commonwealth of
						Pennsylvania.
Department
-The Department of Revenue of
						the Commonwealth of Pennsylvania.
Emergency period
-The period from January
						1, 1974, to December 31, 1976, inclusive.
Qualifying capital expenditures
-Amounts
						paid by a taxpayer during the emergency period for the purchase of items of
						plant, machinery or equipment intended for use by the taxpayer within this
						Commonwealth in the manufacture and sale of malt or brewed beverages. However,
						the total amount of qualifying capital expenditures made by the taxpayer within
						a single calendar year included within the emergency period may not exceed
						$100,000. Provided further that the plant, machinery and equipment shall be
						directly related to the utilization of the manufacture and sale of malt or
						brewed beverages. Provided, further, that the total amount of qualifying
						capital expenditures made within a single calendar year within the emergency
						period shall include all amounts paid as defined in this chapter and the act,
						and shall not exceed $100,000 in any single calendar year.
Example 1.
Company expands, repairs, or
						improves employe parking facilities. This expenditure is not directly related
						to the manufacture and sale of malt beverages and hence does not qualify for
						tax credit.
Example 2.
Company purchases new trucks
						to be used in the delivery of malt beverages to its customers. This expenditure
						is directly related to the manufacture and sale of malt beverages and hence
						qualifies for tax credit consideration.
Example 3.
Company purchases automobiles
						for use by its salesmen and executives. These expenditures are not directly
						related to the manufacture and sale of malt beverages and hence do not qualify
						for tax credit.
Example 4.
Company replaces a roof of a
						segment of its manufacturing plant, that is bottling facilities. This
						expenditure qualifies for tax credit.
Report
-The application for claiming a
						tax credit as provided for in section 10.1(d) of the act (47 P. S. §
												112.1(d)) and all
						attachments thereto. The report shall be in writing, shall contain in addition
						to other information the Secretary shall require, a statement of the nature,
						amounts and dates of the qualifying capital expenditures made, including a full
						description of the same, with specifications, together with copies of all
						contracts, bills, receipts and related papers pertaining to the qualifying
						capital expenditures for which a tax credit is, or may be sought. The report
						shall be made under oath or verified so as to subject the maker of the same to
						the penalties of perjury for any false statement, including attachments, in the
						report.
Secretary
-The Secretary of Revenue of
						the Commonwealth of Pennsylvania when not otherwise qualified.
Taxpayer
-A manufacturer of malt or
						brewed beverages claiming a tax credit or credits under the act, actively
						engaged in the manufacture and sale of malt or brewed beverages within this
						Commonwealth and owning and maintaining one or more plants for the manufacture
						within this Commonwealth, notwithstanding whether the taxpayer has more than
						one plant and sales quarter or other facilities within this
						Commonwealth.
The provisions of this §
													73.52 issued under the Malt
						  Beverage Tax Law (47 P.S. §
														112.1
						  (Repealed)).
This section cited in 61 Pa. Code §
													73.53 (relating to tax credit to
						  be allowed and limitations).