§ 73.52. Definitions.
The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise:
Act—The act of May 9, 1974 (P. L. 279, No. 82) (47 P. S. § 112.1), an amendment to the Malt Beverage Tax Law (47 P. S. § § 103—120.3).
Amounts paid—Amounts actually paid, or at the taxpayer’s election, amounts promised to be paid under firm purchase contracts actually executed within any calendar year falling within the emergency period provided, however, that there shall be no duplication of amounts paid under this definition. Provided, further, that no amount or amounts shall constitute amounts paid until full proof thereof, as provided in the act and as provided in this chapter, shall have been submitted and filed under oath or other verification, as hereinafter required, and the Secretary has approved and certified the amounts and then only to the extent of the amounts so approved and certified by the Secretary not to exceed $100,000 within a single calendar year.
Bureau—The Pennsylvania Bureau of Cigarette and Beverage Taxes.
Commonwealth—The Commonwealth of Pennsylvania.
Department—The Department of Revenue of the Commonwealth of Pennsylvania.
Emergency period—The period from January 1, 1974, to December 31, 1976, inclusive.
Qualifying capital expenditures—Amounts paid by a taxpayer during the emergency period for the purchase of items of plant, machinery or equipment intended for use by the taxpayer within this Commonwealth in the manufacture and sale of malt or brewed beverages. However, the total amount of qualifying capital expenditures made by the taxpayer within a single calendar year included within the emergency period may not exceed $100,000. Provided further that the plant, machinery and equipment shall be directly related to the utilization of the manufacture and sale of malt or brewed beverages. Provided, further, that the total amount of qualifying capital expenditures made within a single calendar year within the emergency period shall include all amounts paid as defined in this chapter and the act, and shall not exceed $100,000 in any single calendar year.Example 1. Company expands, repairs, or improves employe parking facilities. This expenditure is not directly related to the manufacture and sale of malt beverages and hence does not qualify for tax credit.
Example 2. Company purchases new trucks to be used in the delivery of malt beverages to its customers. This expenditure is directly related to the manufacture and sale of malt beverages and hence qualifies for tax credit consideration.
Example 3. Company purchases automobiles for use by its salesmen and executives. These expenditures are not directly related to the manufacture and sale of malt beverages and hence do not qualify for tax credit.
Example 4. Company replaces a roof of a segment of its manufacturing plant, that is bottling facilities. This expenditure qualifies for tax credit.
Report—The application for claiming a tax credit as provided for in section 10.1(d) of the act (47 P. S. § 112.1(d)) and all attachments thereto. The report shall be in writing, shall contain in addition to other information the Secretary shall require, a statement of the nature, amounts and dates of the qualifying capital expenditures made, including a full description of the same, with specifications, together with copies of all contracts, bills, receipts and related papers pertaining to the qualifying capital expenditures for which a tax credit is, or may be sought. The report shall be made under oath or verified so as to subject the maker of the same to the penalties of perjury for any false statement, including attachments, in the report.
Secretary—The Secretary of Revenue of the Commonwealth of Pennsylvania when not otherwise qualified.
Taxpayer—A manufacturer of malt or brewed beverages claiming a tax credit or credits under the act, actively engaged in the manufacture and sale of malt or brewed beverages within this Commonwealth and owning and maintaining one or more plants for the manufacture within this Commonwealth, notwithstanding whether the taxpayer has more than one plant and sales quarter or other facilities within this Commonwealth.
Authority The provisions of this § 73.52 issued under the Malt Beverage Tax Law (47 P.S. § 112.1 (Repealed)).
Source The provisions of this § 73.52 adopted August 30, 1974, effective August 31, 1974, 4 Pa.B. 1811.
Cross References This section cited in 61 Pa. Code § 73.53 (relating to tax credit to be allowed and limitations).
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