An Act repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4), entitled "An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board."

HB 2142 repeals a 1936 law that imposed an 18% tax on liquor sold by Pennsylvania's state-run liquor stores (operated by the Pennsylvania Liquor Control Board). The repealed law defined "liquor" and required the Board to collect the tax from customers and remit it to the state treasury, with specific reporting procedures. This bill eliminates the tax requirement and its associated administrative rules, meaning the state will no longer collect this specific tax from liquor sales at state stores. The repeal affects the Pennsylvania Liquor Control Board's operations and the state's revenue system for this historical tax.