As a matter of state law, 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 http://www.pa100.state.pa.us. Additional information about licensing in Pennsylvania is available at the Operating Your Business link above.
Little cigars are legally distributed in Pennsylvania by businesses that have licenses issued by the Department of Revenue. Only licensed cigarette stamping agents (CSAs) or common carriers with authentic invoices may possess unstamped cigarettes or little cigars.
In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
Pennsylvania does not have any specific age verification requirements for the shipping of tobacco products. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
Pennsylvania does not impose a state tax on tobacco products other than cigarettes and little cigars.
Any person shipping little cigars within or into Pennsylvania is required to a file form REV-1140, Little Cigars Shipping Report, with the Department of Revenue, detailing the type and weight of little cigars shipped. The report is to be filed with the Department within 14 days of shipment. If the shipper is not a manufacturer, then the shipper must get the information from the manufacturer; this requirement applies to retailers that purchase directly from manufacturers. Little cigars can only be shipped to licensed cigarette dealers in Pennsylvania.
In addition, on or before the 10th day of each calendar month, any person who transfers or ships smokeless tobacco in interstate commerce must file with the tobacco tax administrator of the state into which the shipment is made, a memorandum or a copy of the invoice covering each and every shipment of smokeless tobacco made during the previous calendar month into the state. PACT reporting forms, including the Tobacco Sales Report (REV-1164) are available on the Department of Revenue website, www.revenue.state.pa.us.
Additional information about taxation in Pennsylvania, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.
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