PRINTER'S NO. 1965

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1549

Session of

2019

INTRODUCED BY MIHALEK, GABLER, MASSER, REESE, PICKETT, KAUFFMAN,

DUNBAR, GROVE, RYAN, STAATS, WEBSTER, BERNSTINE, CONKLIN,

OTTEN, STRUZZI, FEE, HEFFLEY, THOMAS AND KAIL, JUNE 3, 2019

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, further providing for

definitions and for imposition of tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 201(g) of the act of March 4, 1971

(9) The purchase price of "malt or brewed beverages" sold by

a "manufacturer of malt or brewed beverages" directly to the

ultimate consumer for consumption on premises shall be twenty-

five per cent of the retail price of the product sold to the

ultimate consumer for consumption on premises.

* * *

(eee) "Liquor." Liquor as that term is defined in the

"Liquor Code."

(fff) "Malt or brewed beverages." Malt or brewed beverages

as that term is defined in the "Liquor Code."

any premises kept or operated by a hotel, restaurant or club

issued by the Pennsylvania Liquor Control Board.

Section 2. Section 202 of the act is amended by adding a

clause to read:

Section 202. Imposition of Tax.--* * *

(h) Notwithstanding any other provision of this article, tax

with respect to sales of malt or brewed beverages sold by a

manufacturer of malt or brewed beverages directly to the

ultimate consumer for consumption on premises shall be imposed

on the manufacturer at the time of the sale to the ultimate