Bill > HB2142

This bill repeals an act from 1936 that imposed an emergency state tax on liquor sold by the Pennsylvania Liquor Control Board, which is the state agency responsible for regulating alcohol sales. The original act, enacted during a special session, defined "liquor" broadly to include most alcoholic beverages with more than half a percent of alcohol by volume, excluding only alcohol itself and malt or brewed beverages. It also established that the tax was 18% of the net price of liquor sold by the board, with the Pennsylvania Liquor Control Board responsible for collecting this tax from purchasers and remitting it to the Department of Revenue, which manages state finances. The original law also outlined specific reporting and payment deadlines for the board and allowed the board to incorporate the tax into the sale price, providing a formula to calculate the tax amount in such cases. This bill effectively removes this specific emergency tax on liquor sales by the state board.

Business and Industry

https://www.palegis.us/legislation/bills/2025/hb2142