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​​​​​​Hard Cider Tax

Limited wineries and breweries are required to remit malt beverage tax on hard cider that is made with less than 8.5% alcohol.

The malt beverage tax is levied on malt or brewed beverages manufactured and sold for use in Pennsylvania, or manufactured outside of Pennsylvania but sold for importation and use in Pennsylvania. The tax is borne by the consumer, but manufacturers, distributors and importers remit the tax to the commonwealth.

To register for a tax account, please complete the REV-1869​ and email the completed form to RA-BTFTMaltBev@pa.gov. Online filing and payment options for Malt Beverage Tax account holders are available through myPATH, the Department of Revenue's online tax portal. This includes the REV-1052, Malt Beverage Tax Return.

Please visit revenue.pa.gov​ for more information and applicable reporting schedules.