47 Pa. Stat. § 794
The following words, terms, and phrases used in this act are, for the purposes hereof, defined as follows:
"Liquor." Any alcoholic, spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes, which contain more than one-half of one per centum of alcohol by volume, except alcohol, and malt or brewed beverages.
"Department." The Department of Revenue of this Commonwealth.
"Board." The Pennsylvania Liquor Control Board of this Commonwealth.
"Fiscal Month." The monthly period established, from time to time, by the Pennsylvania Liquor Control Board for the purpose of conducting its business.
47 P.S. § 794