61 Pa. Code § 74.2

Current through Register Vol. 54, No. 45, November 9, 2024

Section 74.2 - Definitions

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.

61 Pa. Code § 74.2