PRINTER'S NO. 1009
No. 928 Session of 1997
INTRODUCED BY BRIGHTBILL, AFFLERBACH, EARLL, PICCOLA, HART,
THOMPSON, WOZNIAK, HECKLER AND O'PAKE, APRIL 16, 1997
REFERRED TO LAW AND JUSTICE, APRIL 16, 1997
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for malt beverage definitions.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The definition of "malt or brewed beverages" in
14 section 2002 of the act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, added December 22, 1989 (P.L.775,
16 No.110), is amended and the section is amended by adding a
17 definition to read:
18 Section 2002. Definitions.--The following words, terms and
19 phrases, when used in this article, shall have the meanings
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
1 "Alcoholic Cider." A beverage which may contain carbonation
2 in an amount not to exceed three hundred ninety-two one
3 thousandths of a gram per one hundred milliliters and flavors,
4 produced through alcoholic fermentation of only apples or apple
5 juice, consisting of at least one-half of one per cent, but less
6 than seven per cent, alcohol by volume and sold or offered for
7 sale as alcoholic cider and not as a wine, a wine product, or as
8 a substitute for wine in bottles, cases, kegs, cans, or other
9 suitable containers of the type used for the sale of malt or
10 brewed beverages in this Commonwealth.
11 * * *
12 "Malt or Brewed Beverages." Alcoholic beverages, which
13 include beer, lager beer, ale, porter or similar fermented malt
14 liquor, containing one-half of one per cent or more of alcohol,
15 by whatever name such liquors may be called and alcoholic cider.
16 * * *
17 Section 2. This act shall take effect in 60 days.
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