Am I a distributor?

If you supply sweetened beverages wholesale to dealers, then you are a distributor. As a distributor, you are liable for payment of the Philadelphia Beverage Tax on the distribution of sweetened beverages sold to dealers located in Philadelphia.

How do I know if my customers are dealers?

A dealer is any person or entity engaged in the business of selling sweetened beverages at the retail level within the city. The following are examples:

Corner stores/bodegas/delis

Grocery stores

Restaurants

Retailers

Universities/Schools

Food Trucks

Vending machine operators