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Reporting and Paying Cigarette Tax

Cigarette and use taxes are owed regardless of what an Internet site or mail order service may claim.

When Pennsylvania cigarette and/or use tax is not paid at the point-of-purchase, consumers are required to report and remit cigarette tax using the Consumer Cigarette Use/Excise Tax Return (REV-791) or REV-793, depending on when a purchase was made).

Cigarette tax is due at the end of the month following the month in which the purchase was made. For example: if you purchase a carton of cigarettes April 30, you must remit cigarette and use taxes by May 31.

The Revenue Department can establish a payment plan for taxpayers unable to pay total cigarette tax liabilities at once.