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Liquor Tax regulations

The Liquor Tax applies to every sale of liquor, wine, or malt and brewed beverages in Philadelphia, with the exception of sales from Pennsylvania Liquor Stores, malt beverage distributors, and transactions subject to Pennsylvania’s Sales and Use Tax. This document sets forth the full regulations for the tax, including applicable definitions, exclusions, and examples of taxable and nontaxable transactions.

Name Description Released Format
Liquor Tax regulations PDF Complete regulations for Philadelphia's Liquor Sales Tax, compiled in Jan. 2016. January 15, 2016