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: