Section 1001. Construction and Applicability.--(a) Except as provided in subsection (b), unless the context clearly indicates otherwise, a reference to "malt or brewed beverages" in a statute shall be construed to include alcoholic cider and fermented fruit beverages.
(b) Regardless of context, a reference to "malt or brewed beverages" in Article XX of the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971," shall be construed to include alcoholic cider and fermented fruit beverages.
(c) Except as provided in subsection (d), unless the context clearly indicates otherwise, a reference to "wine" in a statute shall be construed to exclude alcoholic cider and fermented fruit beverages.
(d) Regardless of context, a reference to "wine" in the act of December 5, 1933 (Sp.Sess., P.L.38, No.6), known as the "Spirituous and Vinous Liquor Tax Law," shall be construed to exclude alcoholic cider and fermented fruit beverages.
(1001 amended July 2, 2019, P.L.324, No.45)
Compiler's Note: The act of December 5, 1933 (Sp.Sess. P.L.38, No.6), known as the Spirituous and Vinous Liquor Tax Law, referred to in subsection (d), was repealed.
Compiler's Note: Section 19 of Act 86 of 1998, which added section 1001, provided that Pennsylvania liquor stores may continue to sell alcoholic cider within its inventory after the effective date of section 19 until the alcoholic cider within its current inventory is depleted. The Pennsylvania Liquor Control Board shall not purchase additional alcoholic cider after the effective date of section 19.