61 Pa. Code § 57.7. Purchase of soft drinks by liquor licensees and beerdistributorships.

§ 57.7. Purchase of soft drinks by liquor licensees and beerdistributorships.

(a)  Retail liquor and malt or brewed beverages licensees may purchase soft drinks without the payment of tax if the licensee tenders to the supplier a resale exemption certificate.
(b)  Liquor and malt or brewed beverage licensees are required to collect and remit tax upon the sale of soft drinks having a purchase price of more than 10¢.
(c)  Liquor licensees are required to pay use tax upon the purchase price paid by the licensee for soft drinks used in the preparation of mixed drinks or otherwise consumed by the liquor licensee.

Authority

   The provisions of this §  57.7 issued under section 270 of the Tax Reform Code of 1971 (72 P. S. §  7270).

Source

   The provisions of this §  57.7 adopted September 8, 1972, 2 Pa.B. 1686; amended June 18, 1982, effective June 19, 1982, 12 Pa.B. 1872. Immediately preceding text appears at serial page (40413).

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