Section 4-448 - Monthly Shipment of Malt or Brewed Beverages.(a) The out-of-state shipment of malt or brewed beverages to residents of this Commonwealth shall be governed by this section.(b) Notwithstanding any other provision of this act or law, a person licensed by another state or country as a wholesaler or retailer of malt or brewed beverages and who obtains a malt or brewed beverage shipper license as provided for in this section may ship up to one hundred ninety-two ounces in a month of any malt or brewed beverage on the order of any resident of this Commonwealth who is at least twenty-one (21) years of age for the resident's personal use and not for resale. No more than ninety-six ounces of a specific registered or unregistered brand of malt or brewed beverages may be shipped to any one (1) resident during a calendar year.(c) Prior to issuing a direct malt or brewed beverage shipper license, the board shall require an applicant to: (1) File an application with the board.(2) Pay a registration fee of two hundred fifty dollars ($250).(3) Provide to the board a true copy of the applicant's current alcoholic beverage license issued by another state or country.(4) Provide documentation which evidences that the applicant has obtained a sales tax license from the Department of Revenue.(5) Provide the board with any other information that the board deems necessary and appropriate.(d) A direct malt or brewed shipper shall do all of the following:(1) Report to the board each year the total of malt or brewed beverages shipped to residents of this Commonwealth in the preceding calendar year.(2) Permit the board, the enforcement bureau or the Secretary of Revenue, or their designated representatives, to perform an audit of the malt or brewed beverage shipper's records upon request.(3) Be deemed to have submitted to the jurisdiction of the board, any other State agency and the courts of this Commonwealth for purposes of enforcement of this section and any related laws, rules or regulations.(4) Require proof of age of the recipient, in a manner or format approved by the board, before malt or brewed beverages are shipped to a resident of this Commonwealth.(5) Ensure that all boxes or exterior containers of malt or brewed beverages shipped directly to a resident of this Commonwealth are conspicuously labeled with the words "contains alcohol: signature of person 21 years of age or older required for delivery."(6) Pay to the Department of Revenue all taxes due on sales to residents of this Commonwealth. The amount of the taxes shall be calculated as if the sales were in this Commonwealth at the locations where delivery was made. The malt or brewed beverages delivered under this subsection shall be subject to only the following: (i) The sales and use tax imposed by section 202 and Article II-B of the act of March 4, 1971 ( P.L. 6, No.2), known as the "Tax Reform Code of 1971."(ii) The sales and use tax imposed by Article XXXI-B of the act of July 28, 1953 ( P.L. 723, No.230), known as the "Second Class County Code."(iii) The sales and use tax imposed by the act of June 5, 1991 ( P.L. 9, No.6), known as the "Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class."(iv) The malt beverage tax imposed by Article XX of the "Tax Reform Code of 1971."(7) Annually renew its license by paying a renewal fee of two hundred fifty dollars ($250).(e) Any person who resells malt or brewed beverages obtained under this section commits a misdemeanor of the second degree. A person convicted of selling or offering to sell any malt or brewed beverage in violation of this section shall, in addition to any other penalty prescribed by law, be sentenced to pay a fine of four dollars ($4) per fluid ounce for each container of malt or brewed beverage found on the premises where the sale was made or attempted. The amount of fine per container shall be based on the capacity of the container when full, whether or not the container is full at the time of sale or attempted sale. Each malt or brewed beverage found on the premises shall be confiscated.(f)The board may promulgate rules and regulations as are necessary to implement and enforce the provisions of this section.(g) The board may promulgate rules and regulations as are necessary to implement and enforce the provisions of this section.(h) The board shall submit annual reports to the Appropriations Committee and the Law and Justice Committee of the Senate and to the Appropriations Committee and the Liquor Control Committee of the House of Representatives summarizing the number of direct shipper licenses issued by the board and the quantity of malt or brewed beverages sold under this section.(i) Delivery shall be by a licensed transporter for hire . The licensed transporter for hire shall: (1) keep records as required under section 512 pertaining to the direct shipment of malt or brewed beverages; and(2) permit the board and the enforcement bureau, or their designated representatives, to inspect the records under section 513.(j) Malt or brewed beverages sold under this section shall not be subject to:(1) the provisions of section 431 that require a manufacturer to grant distribution rights to an importing distributor for each brand of malt or brewed beverages that it sells; or(2) the brand registration requirements of section 445.(k) Except for a shipment expressly authorized under subsection (b), nothing under this section may be construed as altering any existing or future distributing rights agreement between a manufacturer and an importing distributor or distributor.
Added by P.L. TBD 2016 No. 166, § 11.1, eff. 1/14/2017.