Malt Beverage and Liquor Tax

Attention: Malt Beverage Account Holders

Online filing and payment options for Malt Beverage Tax account holders will soon be available via myPATH, the Department of Revenue’s modern e-services portal. These options will be available starting November 30, 2022.  This means e-TIDES and TeleFile will not support payment options for malt beverage account holders after this transition. 

On November 30, 2022, myPATH will support filing for the REV-1052, Malt Beverage Tax Return.

To learn more about myPATH and supported functionality, visit revenue.pa.gov/mypathinformation.

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.

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.

If you have questions about your liquor license, application, renewal or similar topic, please contact ra-lblicensing@pa.gov or call the Licensing Information Center at 717-783-8250. For general information about the Pennsylvania Liquor Control Board, please visit www.lcb.pa.gov.

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