40 Pa. Code § 9.62 - Markup and taxes
Special liquor orders filed under § 9.61 (relating to procedure) will be subject to a markup by the Board and also an applicable emergency State tax, but where the liquor is purchased by a stockholder under a purchase privilege plan, the cost price will be the basis for the markup. In addition to the markup and emergency tax, the stockholder will be required to pay taxes (except the Pennsylvania Spirituous and Vinous Liquor Tax), expenses and charges, if any, due upon delivery of the liquor to the Board, and the cost seals to be attached to each bottle of liquor at the rate of 25¢ per case.
Notes
This section cited in 40 Pa. Code § 9.51 (relating to application).
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