This bill repeals the act of June 9, 1936, which imposed an emergency State tax on liquor sold by the Pennsylvania Liquor Control Board. The original act included provisions for the collection and payment of this tax, defined key terms related to liquor and the involved departments, and established the tax rate at eighteen percent of the net price of liquors sold. It also outlined the responsibilities of the Pennsylvania Liquor Control Board in reporting sales and tax collections to the Department of Revenue.

By repealing this act, the bill eliminates the emergency State tax on liquor, along with all associated definitions and duties previously mandated. The repeal is set to take effect 60 days after the bill's final enactment, effectively removing the tax burden on liquor sales in Pennsylvania.