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Malt Beverage and Liquor Tax

Malt Beverage Tax

The malt beverage tax is levied on malt or brewed beverages manufactured and sold for use in Pennsylvania, or manufactured outside of Pennsylvania but sold for importation and use in Pennsylvania. The tax is borne by the consumer, but manufacturers, distributors and importers remit the tax to the commonwealth.

The malt beverage tax rates are as follows:

Standard Fraction Rate

Standard Fraction Rate
1 barrel$2.48
1/2 barrel$1.24
50 liter$1.06
12 gallon$0.96
1/4 barrel$0.62
1/6 barrel$0.42
1/8 barrel$0.32
160 ounce$0.10
4 liter $0.09
1 gallon$0.08
2 liter$0.05
40 ounce$0.03
1 quart$0.02
25 ounce$0.02
1 pint$0.01
1/2 pint$0.0066

These rates have remained unchanged since 1947.

Liquor Tax

The distribution of liquor is a state enterprise under the auspices of the Pennsylvania Liquor Control Board (LCB). All liquors sold by the LCB are subject to this 18 percent tax, which is calculated on the price paid by the consumer including mark-up, handling charge and federal tax. The first sale of liquor also is subject to the sales and use tax at the time of purchase.

For detailed and historic Pennsylvania malt beverage tax and liquor tax information, please review the Tax Compendium.