IPCPR Legislative | Operating Your Business in Pennsylvania

Operating Your Business in Pennsylvania

pennsylvania

Operating Your Business in Pennsylvania

Staff reported that businesses selling tobacco products other than cigarettes and little cigars are only required to obtain either a Pennsylvania Sales Tax License (for retailers) or a Wholesaler’s Certificate (for wholesalers) by filing the Pennsylvania Enterprise Registration Form (Form PA-100) electronically at www.pa100.state.pa.us.

 

Sales Tax Licenses are renewed every 5 years. Thirty days prior to the expiration, a new license will automatically be issued providing the account has no delinquencies or liabilities.

 

Localities may require additional business licenses.

 

Pennsylvania allows alcohol to be served in the same establishment as smoking under certain conditions. The following are exempt from the ban on smoking, subject to conditions:

  • A tobacco shop, defined as a business establishment whose sales of tobacco and tobacco-related products, including cigars, pipe tobacco and smoking accessories, comprise at least 50% of the gross annual sales
  • A cigar bar, defined as either of the following:
    • An establishment which, on the effective date of this section, operates pursuant to an eating place retail dispenser’s or restaurant liquor license under the Liquor Code, and is physically connected by a door, passageway, or other opening and directly adjacent to a tobacco shop
    • An establishment which, at any time, operates pursuant to an eating place retail dispenser’s license, malt or brewed beverage distributor’s license, or restaurant liquor license under the Liquor Code, and has total annual sales of tobacco products, including tobacco, accessories, or cigar storage lockers or humidors of at least 15% of the combined gross sales of the establishment
  • A drinking establishment, defined as either of the following:
    • An establishment which:
      • operates pursuant to an eating place retail dispenser’s license, restaurant liquor license, or retail dispenser’s license under the Liquor Code;
      • has total annual sales of food sold for on-premises consumption of less than or equal to 20% of the combined gross sales of the establishment; and
      • does not permit individuals under 18 years of age
    • An enclosed area within an establishment which:
      • operates pursuant to an eating place retail dispenser’s license, restaurant liquor license or retail dispenser’s license under the Liquor Code;
      • is a physically connected or directly adjacent enclosed area which is separate from the eating area, has a separate air system and has a separate outside entrance;
      • has total annual sales of food sold for on-premises consumption of less than or equal to 20% of the combined gross sales within the permitted smoking area of the establishment; and
      • does not permit individuals under 18 years of age

 

In order to be exempt from the general ban on smoking, a drinking establishment, cigar bar, or tobacco shop must submit an Application for Exception to Permit Smoking (https://app3.health.state.pa.us/ciaa/public/exceptionapp.aspx).

 

35 Pa. Cons. Stat. § 637.3(c)(1)

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