HB 2142 — An Act repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4), entitled "An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board."

PRINTER'S NO.   2767

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2142
                                               Session of
                                                 2026

     INTRODUCED BY D'ORSIE, PICKETT, ROWE, ZIMMERMAN, STAATS, COOK,
        ANDERSON, KOZAK, FINK AND T. JONES, JANUARY 13, 2026

     REFERRED TO COMMITTEE ON LIQUOR CONTROL, JANUARY 14, 2026


                                    AN ACT
 1   Repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4),
 2      entitled "An act imposing an emergency State tax on liquor,
 3      as herein defined, sold by the Pennsylvania Liquor Control
 4      Board; providing for the collection and payment of such tax;
 5      and imposing duties upon the Department of Revenue and the
 6      Pennsylvania Liquor Control Board."
 7      The General Assembly of the Commonwealth of Pennsylvania
 8   hereby enacts as follows:
 9      Section 1.    The act of June 9, 1936 (Sp.Sess.1, P.L.13,
10   No.4), entitled "An act imposing an emergency State tax on
11   liquor, as herein defined, sold by the Pennsylvania Liquor
12   Control Board; providing for the collection and payment of such
13   tax; and imposing duties upon the Department of Revenue and the
14   Pennsylvania Liquor Control Board," is repealed:
15                                 [AN ACT
16   Imposing an emergency State tax on liquor, as herein defined,
17      sold by the Pennsylvania Liquor Control Board; providing for
18      the collection and payment of such tax; and imposing duties
19      upon the Department of Revenue and the Pennsylvania Liquor
20      Control Board.
 1      Section 1.   Be it enacted, &c., That the following words,
 2   terms, and phrases used in this act are, for the purposes
 3   hereof, defined, as follows:
 4      "Liquor." Any alcoholic, spirituous, vinous, fermented, or
 5   other alcoholic beverage, or combination of liquors and mixed
 6   liquor, a part of which is spirituous, vinous, fermented, or
 7   otherwise alcoholic, and all drinks or drinkable liquids,
 8   preparations or mixtures intended for beverage purposes, which
 9   contain more than one-half of one per centum of alcohol by
10   volume, except alcohol, and malt or brewed beverages.
11      "Department." The Department of Revenue of this Commonwealth.
12      "Board." The Pennsylvania Liquor Control Board of this
13   Commonwealth.
14      "Fiscal Month." The monthly period established, from time to
15   time, by the Pennsylvania Liquor Control Board for the purpose
16   of conducting its business.
17      Section 2.   An emergency State tax is hereby imposed and
18   assessed at the rate of eighteen per centum of the net price of
19   all liquors sold by the board. The tax herein imposed shall be
20   collected by the board from the purchasers of the liquor from
21   the board. The amount of such eighteen per centum so collected
22   by the board, under the provisions of this act, shall be paid
23   into the State Treasury, through the department, in the manner
24   and within the times herein specified, and shall be credited to
25   the General Fund.
26      Section 3.   It shall be the duty of the board to transmit to
27   the department on, or before, the fifteenth day of each calendar
28   month, a statement of its receipts from sales of liquor and
29   taxes collected during the preceding fiscal month, and such
30   other information as may be necessary to effectuate the

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 1   provisions of this act, at which time it shall also be the duty
 2   of the board to pay to the department the tax imposed upon such
 3   liquor by the provisions of this act: Provided, That the board
 4   may, in its discretion, add the tax imposed by this act to the
 5   wholesale and retail price at which liquors are sold and
 6   eliminate any accounting of such tax separate from sale prices,
 7   and in such case, the amount of the tax for any calendar month
 8   shall be ascertained by dividing the entire gross receipts
 9   derived from sales at Pennsylvania liquor stores during such
10   month by six and five-ninths (6 5/9), and the quotient thus
11   obtained shall be deemed the amount of the tax for such month
12   payable over, under this section.
13      Section 4.   This act shall become effective immediately upon
14   its final enactment.]
15      Section 2.   This act shall take effect in 60 days.




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