Cigarette Tax Voluntary Compliance Program
The federal government, under the Jenkins Act, requires vendors that ship cigarettes into another state to provide information to the taxing authorities in the purchasers' home states. The state taxing authorities, such as the PA Department of Revenue, may then pursue collection of the tax liabilities due the home states. The Revenue Department, charged with fair and equitable administration of tax law, is obligated to use this information to collect unpaid cigarette tax liabilities due the commonwealth.
The Department’s Cigarette Tax Voluntary Compliance Program educates consumers about cigarette tax liabilities, waives penalties for those who self-report and remit taxes timely and offers opportunity for deferred payment plans to assist taxpayers in resolving their cigarette tax liabilities.
Taxpayers who do not take advantage of the Cigarette Tax Voluntary Compliance Program to satisfy outstanding cigarette tax obligations will subject themselves to stricter tax enforcement measures, including billing notices, assessments and even liens.
For additional information about the Cigarette Tax Voluntary Compliance Program, see the links below or call 717-214-7287.