PRINTER'S NO. 1008
No. 927 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 December 5, 1933 (Sp.Sess., P.L.38, No.6),
2 entitled "An act imposing State taxes, payable by those
3 herein defined as manufacturers and importers, on the
4 privilege of manufacturing, selling, or using in this
5 Commonwealth alcohol usable for beverage purposes and certain
6 spirituous and vinous liquors; providing for the collection
7 of the taxes, and the manner of making payment thereof;
8 conferring powers and imposing duties on certain State
9 officers and departments, and upon manufacturers, importers
10 and upon those using or engaging in the sale of such alcohol
11 and such spirituous and vinous liquors; authorizing refunds
12 or exemptions in certain cases, and making an appropriation
13 therefor; and providing penalties," further providing for
14 definitions.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. The definition of "wines" in section 2 of the act
18 of December 5, 1933 (Sp.Sess., P.L.38, No.6), known as the
19 Spirituous and Vinous Liquor Tax Law, is amended and the section
20 is amended by adding a definition to read:
21 Section 2. Definitions.--The following words, terms, and
22 phrases, when used in this act, shall have the meanings ascribed
23 to them in this section, except in those instances where the
1 context clearly indicates a different meaning.
2 "Alcoholic cider." A beverage which may contain carbonation
3 in an amount not to exceed three hundred ninety-two one
4 thousandths (.392) of a gram per one hundred (100) milliliters
5 and flavors, produced through alcoholic fermentation of only
6 apples or apple juice, consisting of at least one-half of one
7 (.5) per cent, but less than seven (7) per cent, alcohol by
8 volume and sold or offered for sale as alcoholic cider and not
9 as a wine, a wine product, or as a substitute for wine, in such
10 bottles, cases, kegs, cans or other suitable containers of the
11 type used for the sale of malt or brewed beverages in this
12 Commonwealth.
13 * * *
14 "Wines." Any beverage containing more than one-half of one
15 per cent and not more than twenty-four (24) per cent absolute
16 alcohol by volume, obtained by the fermentation of the natural
17 sugar contents of fruits or other agricultural products
18 containing sugar, including all natural wines and fortified
19 wines within the above limits, but not including alcoholic cider
20 or any beverage known as beer, lager beer, ale, porter, or
21 similar fermented malt liquor obtained by alcoholic fermentation
22 of an infusion or decoction of barley, malt, and hops in water.
23 * * *
24 Section 2. This act shall take effect in 60 days.
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