Bill Text: PA SB166 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for malt or brewed beverage taxation; and making an appropriation.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Introduced - Dead) 2009-02-02 - Referred to FINANCE [SB166 Detail]

Download: Pennsylvania-2009-SB166-Introduced.html

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PRINTER'S NO. 136
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 166 Session of2009
INTRODUCED BY TOMLINSON, GREENLEAF, BROWNE AND WONDERLING, FEBRUARY 2, 2009
REFERRED TO FINANCE, FEBRUARY 2, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
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," further providing for malt or brewed beverage
taxation; and making an appropriation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2003(a)(1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, added
December 22, 1989 (P.L.775, No.110), is amended to read:
Section 2003. Imposition of Tax.--(a) (1) Each
manufacturer shall be subject to pay to the Commonwealth the
taxes imposed by this section upon all malt or brewed beverages
manufactured and sold by him in this Commonwealth for use in
this Commonwealth or manufactured by him outside this
Commonwealth and sold to an importing distributor or any person
for importation into, and use in, this Commonwealth.
Notwithstanding any other provision of law, if any tax rate set
forth in this section is increased to a level higher than the
rate in existence on December 31, 2002, the amount of the
difference between the tax collected at the higher rate and the
tax that would have been collected at the rate in existence on
December 31, 2002, is appropriated on a continuing basis to the
Department of Public Welfare for use in behavioral health care
programs including, but not limited to, programs which provide
drug and alcohol rehabilitation services.
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Section 2. This act shall take effect immediately.
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