Pennsylvania HB2142 repeals the 1936 emergency State tax on liquor sold by the Pennsylvania Liquor Control Board.
HB2142 repeals the 1936 act that imposed an emergency State tax on liquor sold by the Pennsylvania Liquor Control Board. The repealed act mandated an 18% tax on the net price of all liquors sold by the board, with the tax collected by the board from purchasers. The act also outlined duties for the Department of Revenue and the Pennsylvania Liquor Control Board. The repeal removes this tax structure and its associated duties.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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