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 
REV-793, Consumer Cigarette Use/Excise Tax Return.
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 Department of Revenue can establish payment plans for taxpayers unable to pay their total liabilities at once. Penalties may be waived when consumers timely participate in the Department’s Cigarette Tax Voluntary Compliance Program.