Pennsylvania Statutes Title 47 P.S. Liquor § 10-1001. 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),  1 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),  2 known as the “Spirituous and Vinous Liquor Tax Law,” shall be construed to exclude alcoholic cider and fermented fruit beverages.