IPCPR Legislative | Pennsylvania

Pennsylvania

pennsylvania

Pennsylvania State Contact Information

Pennsylvania Department of Revenue
Miscellaneous Tax
(717) 783-9354

Pennsylvania Department of State
Bureau of Commissions, Elections, and Legislation
(717) 787-5280

Taxation in Pennsylvania

 

On 7/13/2016, Governor Tom Wolf (D) signed H.B. 1605 which stipulates that the authority to license and tax tobacco products (including cigars) shall reside within the Commonwealth of Pennsylvania. Exempts a “first class city” from this provision.

“First class city” defined as city with a population of 1 million or more residents.

 

H.B. 1605

 

On 7/13/2016, Governor Tom Wolf (D) signed H.B. 1198 imposing a 55 cent per ounce tax on any loose and smokeless tobacco products as well as a 40 percent tax on the wholesale price of electronic cigarettes, including devices and liquid cartridges.

 

H.B. 1198

 

The provisions of H.B. 1605 and H.B. 1198 were incorporated into 2016 Act 84 signed by Governor Tom Wolfe (D) on 7/13/2016 with effective dates of 10/1/2016 (e-cigarettes, chewing tobacco, snuff, pipe tobacco) and 12/14/2016 (roll your own tobacco).

Article XII-A, Section 1201-A(2)(i) of 2016 Act 84 defines electronic cigarettes to include e-cigars.

 

2016 Act 84

Definitions in Pennsylvania

 

“Smoking” means the carrying by a person of a lighted cigar, cigarette, pipe, or other lighted smoking device.

 

35 Pa. Cons. Stat. § 637.2

 

“Tobacco product” means a cigarette, cigar, pipe tobacco, or other smoking tobacco product or smokeless tobacco in any form, manufactured for the purpose of consumption by a purchaser, and any cigarette paper or product used for smoking tobacco.

 

18 Pa. Cons. Stat. § 6305(k)

 

“Smokeless tobacco” is any product containing finely cut, ground, powdered, blended, or leaf tobacco made primarily for individual consumption that is intended to be placed in the oral or nasal cavity and not intended to be smoked, including chewing tobacco, dipping tobacco, and snuff.

 

18 Pa. Cons. Stat. § 6305(k)

 

“Pipe tobacco” is any product containing tobacco made primarily for individual consumption that is intended to be smoked using tobacco paraphernalia.

 

18 Pa. Cons. Stat. § 6305(k)

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