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The use of sales taxes by U.S. states dates back at least to the Pennsylvania mercantile license tax that was initially introduced in 1821, though this and other early taxes were not broad-based. Buehler [244] attributes development of modern state sales taxes to the depression era. He credits Kentucky with the first tax levied exclusively on ...
The Pennsylvania Liquor Control Board (PLCB) is the independent state government agency in Pennsylvania that manages the beverage alcohol industry in the state under the regulations of the Pennsylvania Liquor Code. The board is responsible for licensing the possession, sale, storage, transportation, importation, and manufacture of wine, spirits ...
Website. www.revenue.pa.gov. The Pennsylvania Department of Revenue (DOR) is an agency of the U.S. state of Pennsylvania. The department is responsible for collecting all Pennsylvania taxes, including all corporate taxes and taxes on inheritance, personal income, sales and use, realty transfer, motor fuel, and all other state taxes. [1]
t. e. A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...
As the April 18 tax deadline nears and state returns are filed, many Pennsylvania taxpayers will likely be -- or are already -- wondering how long it'll take to get their refunds this year. The...
FIPS state codes were numeric and two-letter alphabetic codes defined in U.S. Federal Information Processing Standard Publication ("FIPS PUB") 5-2 to identify U.S. states and certain other associated areas. The standard superseded FIPS PUB 5-1 on May 28, 1987, and was superseded on September 2, 2008, by ANSI standard INCITS 38:2009.
The Pennsylvania Liquor Control Board was created to license establishments, set serving hours, and regulate prices. [5] Also in 1933, alcohol sales became a local option whether or not to become wet or dry. Although the state does not have any dry counties, the state still has 683 municipalities (as of January 2019) that are at least partially ...
Indiana prohibits the sales of cold beer by grocery stores or gas stations, but allows cold beer to be sold from liquor stores (IC 7.1-5-10-11). [45] Sales during a portion of the day (e.g., happy hours) are prohibited, but all-day drink specials are allowed (IC 7.1-5-10-20). Minors, including babies, are not allowed to enter liquor stores ...
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