61 Pa. Code § 74.12 - Tax rate

(a) The tax rates per original container or standard fraction thereof are as follows:

Standard Fraction	Malt Beverage Tax Rate	Volume
1 Barrel	$2.48	31 Gallons
1/2 Barrel	$1.24	15 1/2 Gallons
1/3 Barrel	.84	10 1/3 Gallons
1/4 Barrel	.62	7 3/4 Gallons
1/6 Barrel	.42	5 1/6 Gallons
1/8 Barrel	.32	3 7/8 Gallons
1 Gallon	.08
1/2 Gallon	.04
1 Quart	.02
1 Pint	.01
1/2 Pint	.0066

(b) In all cases where a tax is imposed upon a 1/2 pint of eight fluid ounces or fraction thereof, the tax shall be $.0066.

Notes

61 Pa. Code § 74.12