Cigarette Tax – For Licensees

In Pennsylvania, cigarette stamping agents, wholesalers, retailers and vending machine operators must be licensed as dealers by the PA Department of Revenue, and licensees must satisfy all state tax liabilities to remain in good standing and maintain licenses.

License fees for over-the-counter retailers are $25 per location and license fees for vending machine retailers are $25 per vending location. Wholesaler licenses cost $500 each, and stamping agent/wholesaler licenses each cost $1,500.

Cigarettes may be legally distributed in Pennsylvania only by dealers licensed by the Department of Revenue.

Tobacco Products Licenses are applied for through the Pennsylvania Online Business Tax Registration service, found online at mypath.pa.gov.

Tobacco Product Manufacturer Directory Act
The Tobacco Product Manufacturer Directory Act requires manufacturers to certify compliance with the Tobacco Settlement Agreement Act, which provides for a directory of compliant cigarette manufacturers and a list of approved brands that may be sold in Pennsylvania. The Tobacco Product Directory can be found on the Attorney General website at  www.attorneygeneral.gov, Consumers, Tobacco Enforcement Section, and click on the tobacco product directory link. Requests to receive email notifications regarding changes to the directory can be emailed to the Attorney General’s Office at tobacco@attorneygeneral.gov.

Attention Tobacco Retailers in Philadelphia: In addition to required state tobacco licensure, any tobacco/e-cigarette retailer located in the City of Philadelphia must also obtain a Philadelphia tobacco retailer permit. To apply for a Philadelphia tobacco retailer permit, please click here.