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State guides / Pennsylvania

State guide

Pennsylvania tobacco and vapor compliance

Pennsylvania does not tax cigars at the state level, but it taxes smokeless, pipe and roll-your-own tobacco by the ounce and e-cigarettes at 40% of the retailer's cost. A 2025 law added a state directory for nicotine vapor products and requires retailers to buy only from Pennsylvania licensed wholesalers.

Checked against Pennsylvania statutes, regulations and agency guidance on September 28, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

$0Pennsylvania has no state excise tax on cigars; little cigars (not more than four pounds per thousand) are taxed as cigarettes.
40%Tax on e-cigarette devices and liquids, based on the price the retailer pays.
$0.55/ozTax on smokeless, pipe and roll-your-own tobacco, with a $0.66 minimum per package under 1.2 ounces.
20thMonthly Other Tobacco Products return and payment are due in myPATH by the 20th of the following month.

Show what applies to you

Pick your business and products. The guide hides the licenses, returns and rules that do not apply to that profile.

Pennsylvania in brief

Pennsylvania does not impose a state excise tax on cigars. The Other Tobacco Products (OTP) tax under Article XII-A of the Tax Reform Code covers smokeless tobacco, pipe tobacco, roll-your-own tobacco and e-cigarettes, and the Department of Revenue states that cigars are excluded. Little cigars (any roll for smoking weighing not more than four pounds per thousand, with a wrapper of natural leaf tobacco or any substance containing tobacco) are treated as cigarettes and taxed under the cigarette tax, collected by cigarette wholesalers. That four-pound line is heavier than the three-pound line many states use, so many small cigarillos are caught. Smokeless, pipe and roll-your-own tobacco are taxed at $0.55 per ounce with a $0.66 minimum per package under 1.2 ounces. E-cigarette devices and liquids are taxed at 40% of the retailer's purchase price. Licensed wholesalers and manufacturers collect the tax when they sell to retailers; a retailer that buys from an unlicensed source must file and pay the tax itself. Returns are filed monthly in myPATH by the 20th of the following month. Wholesalers and manufacturers pay $1,500 per location for a license, retailers and vending locations pay $25, and all tobacco dealer licenses expire at the end of February. Act 57 of 2025 (effective February 20, 2026) created an Attorney General directory for nicotine e-cigarettes, with unlisted products subject to seizure after October 19, 2026, and requires licensed retailers to buy only from licensed wholesalers. Philadelphia adds its own annual tobacco tax, which does reach cigars, and a $300 tobacco retailer permit.

Licenses and permits

What each type of business needs before selling into Pennsylvania.

Other Tobacco Products Wholesaler License

Who needs it
Distributor or wholesaler, Importer
Agency
PA Department of Revenue
Fee
$1,500 per location
Bond
None stated on Revenue licensing page
Term
Annual license period; licenses expire at the end of February (the Department's 2026 due date guide shows 2025 tobacco dealer licenses expiring Feb. 28, 2026)
Renewal
Renew and pay in myPATH before the end of February

Act 57 of 2025 requires licensed retailers to buy tobacco products only from a PA licensed wholesaler (effective Feb. 20, 2026). Section 204-I: licenses issued for one year, renewable annually; Department may deny if applicant is a subterfuge for a previously denied party. Whether an out-of-state wholesaler that ships into PA must hold this license is not stated on the pages reviewed.

Pipe tobaccoRoll-your-ownSmokelessVapor products

72 P.S. 8220-A, 8225-A, 8227-A (TRC Art. XII-A); Fiscal Code 203-I, 204-I (Act 57 of 2025); Tobacco Products Bulletin 2016-04 Source

Other Tobacco Products Manufacturer License

Who needs it
US manufacturer, Manufacturer outside the US
Agency
PA Department of Revenue
Fee
$1,500 per location
Bond
None stated for the Revenue license (the separate AG ENDS certification requires a surety bond of at least $50,000)
Term
Annual; expires end of February
Renewal
myPATH

Act 57 of 2025 (effective Feb. 20, 2026): manufacturers need both a manufacturer license and a wholesaler license at each Pennsylvania location to sell to retailers. Section 205-I lists criteria: reasonable financial stability, business experience, no convictions involving moral turpitude, tax compliance, and accurate disclosures. In East Coast Vapor v. Dept. of Revenue (Jan. 3, 2025) the Commonwealth Court held section 1221-A and parts of section 1220-A facially unconstitutional delegations of legislative power, which halted manufacturer licensing; Act 57 added statutory criteria.

Pipe tobaccoRoll-your-ownSmokelessVapor products

72 P.S. 8221-A; Fiscal Code 205-I (Act 57 of 2025); East Coast Vapor LLC v. DOR, No. 153 C.D. 2023 (Pa. Cmwlth. Jan. 3, 2025) Source

Tobacco Products Retailer License (over the counter)

Who needs it
Retailer
Agency
PA Department of Revenue
Fee
$25 per location (Revenue lists $25 for cigarette retailer and $25 for OTP retailer)
Bond
None
Term
Annual; expires end of February
Renewal
myPATH

Needed for each retail location selling OTP or e-cigarettes. A retailer that only sells cigars (no little cigars, OTP or vapor) is not clearly addressed on Revenue pages; see open questions. Philadelphia locations also need a city Tobacco Retailer Permit.

Pipe tobaccoRoll-your-ownSmokelessVapor productsLittle cigars

72 P.S. 8220-A, 8225-A; Tobacco Products Bulletin 2016-04 Source

Vending Machine Retailer License

Who needs it
Retailer
Agency
PA Department of Revenue
Fee
$25 per machine location
Bond
None
Term
Annual; expires end of February
Renewal
myPATH (add and remove vending locations there)
Pipe tobaccoRoll-your-ownSmokelessVapor productsLittle cigars

72 P.S. 8225-A; Tobacco Products Bulletin 2016-04 Source

Cigarette Wholesaler License / Cigarette Stamping Agent License

Who needs it
Distributor or wholesaler, Importer
Agency
PA Department of Revenue
Fee
Wholesaler $500; stamping agent/wholesaler $1,500
Bond
Not stated on the licensing page
Term
Annual; expires end of February
Renewal
myPATH

In scope only because little cigars (rolls weighing not more than four pounds per thousand with a natural leaf or tobacco-containing wrapper) are cigarettes in PA. Cigarette wholesalers must collect and remit tax on taxable little cigars; stamping agents affix stamps to stampable little cigars.

Little cigars

TRC Art. XII (72 P.S. 8201 et seq.); Act 48 of 2009 Source

Philadelphia Tobacco Retailer Permit

Who needs it
Retailer
Agency
Philadelphia Department of Public Health
Fee
$300 for each new and renewal application, set by Board of Health regulation (approved Dec. 8, 2016); $50 late renewal fee
Bond
None
Term
Calendar year; expires Dec. 31
Renewal
2027 renewals due by Dec. 31, 2026; $50 late fee after Nov. 1, 2026

Required for each location selling cigarettes, cigars, chewing tobacco, hookah, other combustible or smokeless tobacco, or electronic smoking devices in Philadelphia. New permits only in eligible locations (density cap by planning district and no new permits within 500 feet of a K-12 school); renewals exempt. Requires PA tobacco products license number, Commercial Activity License, and Philadelphia Tax ID. Not transferable to a new owner or location. Selling without a permit: $75 per day fine.

All products except nicotine pouches

Phila. Code 9-631; Board of Health Tobacco Retailing Regulation (approved Dec. 8, 2016) Source

Excise taxes

Rates, what they apply to and who pays them.

Cigars: no state excise tax

Rate
None
Base
Not applicable
Who pays
Not applicable
Effective
Cigars excluded since the OTP tax began Oct. 1, 2016

Revenue: the OTP tax covers smokeless, pipe, RYO, e-cigarettes and similar products 'except cigars.' Article XII-A definition of tobacco products excludes cigarettes and cigars. Little cigars are taxed as cigarettes (see below). Philadelphia imposes a local tax that does include cigars.

Premium cigarsMachine-made cigars and cigarillos

72 P.S. 8201-A (definition of tobacco products); Revenue OTP page Source

Cigarette tax on little cigars

Rate
Cigarette rate: $2.60 per 20 ($0.13 per stick) for little cigars
Base
Per little cigar (roll for smoking weighing not more than four pounds per thousand with a tobacco leaf or tobacco-containing wrapper)
Who pays
Cigarette wholesalers collect and remit; stampable little cigars (packs of 20 or 25) are stamped by stamping agents; unstampable little cigars are reported on the Unstampable Little Cigar Tax Return
Effective
Little cigars added to cigarette definition Jan. 4, 2010 (Act 48 of 2009); $2.60 rate effective Aug. 1, 2016

Revenue publishes a Taxable Little Cigars Listing. Revenue states stampable little cigars bear the same per-stick rate as cigarettes; the per-unit rate for unstampable little cigars is taken as the same $0.13 per stick (see open questions).

Little cigars

72 P.S. 8201, 8206 (TRC Art. XII); Act 48 of 2009 Source

Other Tobacco Products tax (weight-based)

Rate
$0.55 per ounce; minimum $0.66 per package for containers under 1.2 ounces
Base
Net weight in ounces (RYO schedule splits units under 1.2 oz and ounces at 1.2 oz or more)
Who pays
Licensed wholesalers and manufacturers collect from retailers at first sale into PA commerce; a retailer or other person who buys from an unlicensed wholesaler files and pays
Effective
Oct. 1, 2016 for smokeless and pipe; RYO after Attorney General notice (Act 84 of 2016)

Taxable items listed by Revenue include chewing tobacco, snuff, plug cut, crimp cut, ready rubbed, periques, granulated, cavendish and fine cut. Sales to licensed buyers may be exempt with a Tobacco Products Exemption Certificate (REV-1042).

SmokelessPipe tobaccoRoll-your-own

72 P.S. 8202-A (TRC 1202-A); Act 84 of 2016; Tobacco Products Bulletin 2016-04 Source

Other Tobacco Products tax on electronic cigarettes

Rate
40%
Base
Purchase price paid by the retailer (devices, liquids and kits)
Who pays
Licensed wholesalers and manufacturers collect from retailers; a retailer buying from an unlicensed source pays directly
Effective
Oct. 1, 2016

Applies to devices that provide a vapor of nicotine 'or any other substance,' so nicotine-free liquids are also covered by the definition. Does not apply to prescription drugs or medical devices used to inhale prescription drugs, including medical marijuana.

Vapor products

72 P.S. 8201-A (definition of electronic cigarette), 8202-A(a.1); Tobacco Products Bulletin 2016-04 Source

Consumer use/excise tax on untaxed OTP

Rate
Same OTP rates
Base
Products bought out of state or online without PA tax
Who pays
Consumer
Effective
Current

Consumers file REV-1809 by the end of the month after purchase. Relevant to remote sellers because PA expects tax to be paid when a seller does not collect it.

SmokelessPipe tobaccoRoll-your-ownVapor products

REV-1809; Revenue consumer page Source

Returns and reports

What gets filed, how often and when it is due.

Other Tobacco Products Monthly Tax Return and Payment

Form
OTP monthly return in myPATH with REV-679 schedules A (smokeless), B (RYO/smoking tobacco), C (e-cigarettes), D (out-of-state sales), E (returns to manufacturer)
How often
Monthly
Due
20th day of the following month (moves to next business day; e.g., August 2026 period due Sept. 21, 2026)
Where
myPATH

Filed by OTP wholesalers and manufacturers, and by retailers (including itinerant and vending) and any person that bought product from an unlicensed wholesaler. Transaction-level schedules list purchaser, invoice and tax collected.

SmokelessPipe tobaccoRoll-your-ownVapor products

72 P.S. 8204-A (TRC 1204-A); REV-679; 2026 Tax Due Date Reference Guide (DPO-05) Source

OTP Roll-Your-Own Non-Participating Manufacturer Report

Form
REV-1808
How often
Monthly
Due
20th day of the following month, same dates as the OTP return
Where
myPATH (part of the OTP monthly return)

Reports RYO sales in PA of non-participating manufacturer brands.

Roll-your-own

REV-1808; DPO-05 Source

Unstampable Little Cigar Tax Return

Form
Unstampable Little Cigar Tax Return (myPATH)
How often
Monthly
Due
Monthly, on the same dates as the cigarette stamping agent reports (the 20th of the following month, moved to the next business day)
Where
myPATH

Cigarette wholesalers remit tax on unstampable little cigars. Shippers of little cigars into PA also file REV-1140.

Little cigars

DPO-05 (2026 Tax Due Date Reference Guide); REV-1140 Source

Monthly PACT Act Report (tobacco and electronic delivery systems)

Form
REV-1164 (smokeless, RYO, ENDS); REV-1163 (cigarettes); registration REV-1904
How often
Monthly
Due
10th day of the month following the month of shipment
Where
Email to ra-btftmisctax@pa.gov or myPATH

Any person who sells, transfers or ships these products for profit into PA in interstate commerce. Register first with REV-1904. REV-1164 has a product type line for smoking tobacco and 'other'; whether cigars must be reported is not stated.

SmokelessRoll-your-ownVapor productsLittle cigarsPipe tobacco

15 U.S.C. 376; REV-1164; REV-1904 Source

Consumer Tobacco Products Use/Excise Tax Return

Form
REV-1809
How often
Event
Due
End of the month following the month of purchase
Zero returns
No
Where
Paper form / Revenue

Consumer obligation; listed so remote sellers understand why buyers may ask about PA tax.

SmokelessPipe tobaccoRoll-your-ownVapor products

REV-1809 Source

Philadelphia Tobacco and Tobacco-Related Products Tax Return

Form
Tobacco Tax return (tax code 27) in Philadelphia Tax Center
How often
Annual
Due
January 31 for the prior calendar year's sales
Where
Philadelphia Tax Center

Filed and paid by retailers (including vending) selling in Philadelphia. Must be filed online.

All products except little cigars, vapor products, nicotine pouches

Philadelphia Tobacco and Tobacco-Related Products Tax Source

Product listings and directories

Registries a product must be on before it can be sold.

ENDS (Electronic Nicotine Delivery System) Directory

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler, Retailer
Fee
Initial: $2,000 per brand family plus $200 per brand style; annual: $1,000 per brand family plus $100 per brand style; new products: $2,000 per family plus $200 per style. No fee for non-nicotine same-brand products.
Deadline
Initial certification by April 21, 2026; annually by April 21; directory published by June 20, 2026; off-directory ENDS subject to seizure after Oct. 19, 2026

Manufacturers of e-cigarettes that contain nicotine sold in PA must certify each brand family and style (FDA marketing order or pending timely PMTA) to the Attorney General; only listed products may be sold. Non-nicotine products sharing a brand name need a sworn statement and a PA-certified lab test showing no nicotine. Nonresident manufacturers must appoint a PA agent for service of process, and a surety bond of at least $50,000 is required. Retailers, wholesalers and importers must check the directory and may not buy from or sell to entities on the AG noncompliance list.

Vapor products

Fiscal Code 206-I (Art. II-I, added by Act 57 of 2025); AG ENDS FAQ Source

Pennsylvania Tobacco Product Directory (cigarettes and RYO)

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler
Fee
Not stated on pages reviewed
Deadline
Annual certification (2026 forms posted); exact annual due date not confirmed

RYO brands must be certified to the Attorney General by participating or non-participating MSA manufacturers and appear on the directory. The Attorney General posts RYO certification schedules and monthly NPM cigarette and RYO reporting instructions.

Roll-your-own

Tobacco Product Manufacturer Directory Act, 35 P.S. 5702.101 et seq. (5702.313 bond); Tobacco Settlement Agreement Act, 35 P.S. 5671 et seq. Source

Taxable Little Cigars Listing

Who files
Distributor or wholesaler, Retailer
Fee
None
Deadline
Not applicable

Revenue publishes a list of little cigars it treats as taxable cigarettes.

Little cigars

Revenue little cigars page Source

Product, flavor and marketing rules

Minimum age 21

Effective
In effect; minimum age raised from 18 to 21 by 2019 amendments

Sale of any tobacco product, including e-cigarettes, to anyone under 21 is prohibited. Retailers may not display or offer a cigarette out of a pack, and vending machine access is restricted. The Department of Health runs compliance checks and offers free merchant training.

All products

18 Pa.C.S. 6305 Source

Buy only from licensed wholesalers

Effective
Feb. 20, 2026

A retailer licensed under Article XII-A may only purchase tobacco products from a PA licensed wholesaler. Other tobacco products at a retail location not bought from a PA licensed wholesaler are subject to seizure. Whether 'tobacco products' here reaches cigars (excluded from the Article XII-A definition) is unclear.

All products except nicotine pouches

Fiscal Code 203-I (Act 57 of 2025); TRC 1202-A(b) Source

Off-directory nicotine e-cigarettes

Effective
Seizure after Oct. 19, 2026

Nicotine e-cigarettes not on the AG ENDS directory may not be sold and are subject to seizure after Oct. 19, 2026. Wholesalers may keep physically separate inventory for out-of-state sales.

Vapor products

72 P.S. 206-I Source

Flavors

Effective
Not applicable

No statewide flavor restriction was found on Revenue, Health or AG pages. The ENDS directory lists product flavors but does not ban them.

Vapor productsPremium cigarsMachine-made cigars and cigarillosLittle cigars

None found Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

Anyone who sells, transfers or ships cigarettes (defined to include RYO), smokeless tobacco or electronic nicotine delivery systems into PA in interstate commerce must register with Revenue (REV-1904) and file monthly PACT Act reports (REV-1164/REV-1163) by the 10th of the following month.

Roll-your-ownSmokelessVapor productsLittle cigars

15 U.S.C. 376; REV-1164; REV-1904 Source

Shipping rule

Shippers of little cigars (rolls weighing not more than four pounds per thousand) into Pennsylvania must file form REV-1140 with the Department of Revenue.

Little cigars

REV-1140 Source

Shipping rule

When tax is not collected on OTP or e-cigarettes bought online or out of state, the PA consumer owes the tax on REV-1809 by the end of the following month. No state statute banning direct-to-consumer delivery of cigars, OTP or vapor was found on Revenue pages; off-directory nicotine vapor may not be sold in PA at all after the directory takes effect.

SmokelessPipe tobaccoRoll-your-ownVapor products

REV-1809; 72 P.S. 206-I Source

Local rules

Local rule

Philadelphia Tobacco and Tobacco-Related Products Tax: $0.036 per individually rolled item such as a cigar, $0.36 per pack of rolling papers, and $0.36 per ounce of all other tobacco and tobacco-related items. Paid by retailers (including vending) on sales in Philadelphia; annual return due Jan. 31. Cigarettes and little cigars are exempt because they bear the Philadelphia cigarette tax. The city page does not address e-cigarettes.

Philadelphia Tobacco and Tobacco-Related Products Tax (tax code 27) Source

Local rule

Philadelphia cigarette tax of $2.00 per pack, collected through Philadelphia stamps applied by stamping agents; applies to little cigars as cigarettes.

Revenue cigarette tax page Source

Local rule

Philadelphia Tobacco Retailer Permit required for every location selling tobacco products or electronic smoking devices; $300 fee, calendar-year term, density limits on new permits, $75 per day fine for selling without a permit.

Phila. Code 9-631 Source

Records and audits

Records

If no tax is collected on a sale, the seller must keep the completed Tobacco Products Exemption Certificate (REV-1042) received from the purchaser for four years.

REV-679 B and C instructions; REV-1042 Source

Records

OTP returns require invoice-level detail (purchaser or seller name and address, invoice date and number, product, units or purchase price, tax collected), so dealers need records of every shipment and receipt. Article XII-A section 1219-A requires records of shipments and receipts of tobacco products; the full retention text could not be retrieved.

72 P.S. 8219-A; REV-679 schedules Source

Where filers get caught in Pennsylvania

The problems we see most often, and the penalties behind them.

Licenses lapse at the end of February

All Pennsylvania tobacco dealer licenses expire at the end of February each year. Renew and pay in myPATH before then, since products may be sold only by licensed dealers.

Buying from an unlicensed source

Since February 20, 2026, licensed retailers may buy tobacco products only from Pennsylvania licensed wholesalers. Other tobacco products at a store that were not bought from a licensed wholesaler can be seized, and a buyer from an unlicensed wholesaler must file and pay the tax itself.

Off-directory vapes after October 19, 2026

Nicotine e-cigarettes that are not on the Attorney General's ENDS directory are subject to seizure after October 19, 2026. Fines start at $500 per product for a first violation and can reach license suspension or revocation for repeat violations.

Missing exemption certificates

A wholesaler that does not collect tax on a sale must keep the buyer's Tobacco Products Exemption Certificate (REV-1042) for four years. Without it, the sale is reported as taxable on the monthly schedules.

Forgetting Philadelphia

Philadelphia taxes cigars and other tobacco sold by retailers in the city, with an annual return due January 31. Each store also needs a Philadelphia Tobacco Retailer Permit, and selling without one carries a $75 per day fine.

Cigarillos caught as little cigars

Revenue treats any roll for smoking weighing not more than four pounds per thousand, with a natural leaf or tobacco-containing wrapper, as a little cigar taxed as a cigarette. Many cigarillos that other states treat as cigars fall under that line and may be sold into Pennsylvania only through licensed cigarette wholesalers or stamping agents.

Penalties

Penalty

Unpaid tobacco tax accrues interest daily plus a penalty of 5% of unpaid tax per month or part of a month (stated for consumer returns; general dealer penalty text under 72 P.S. 8230-A could not be retrieved).

Revenue consumer page; 72 P.S. 8230-A Source

Penalty

Selling off-directory nicotine e-cigarettes: retailers and wholesalers $500 per product for a first violation; second violation within 12 months $750 to $1,000 per day per product plus license suspension of at least 14 days; third within 12 months $1,000 to $1,500 per day per product plus license revocation. Manufacturers $1,000 per product; each false representation is a third-degree misdemeanor. Buying from or selling to a listed noncompliant entity: $500 per product. The person whose product is confiscated bears the cost of destruction.

Fiscal Code 206-I(o) (Act 57 of 2025) Source

Penalty

Tobacco products at a retail location that were not bought from a PA licensed wholesaler are subject to seizure (from Feb. 20, 2026).

Fiscal Code 203-I (Act 57 of 2025) Source

Penalty

Philadelphia: late tobacco tax adds interest and penalties and can lead to suspension or revocation of city licenses; selling without a Tobacco Retailer Permit is a $75 per day fine.

Phila. Code 9-631; Philadelphia tobacco tax page Source

Recent changes

Jan. 3, 2025

Commonwealth Court held TRC section 1221-A and parts of section 1220-A facially unconstitutional delegations of legislative power, invalidating the OTP manufacturer licensing regime while leaving wholesaler and retailer licensing in place (East Coast Vapor LLC v. Department of Revenue).

No. 153 C.D. 2023 (Pa. Cmwlth.) Source

Feb. 20, 2026

Act 57 of 2025 added Fiscal Code Article II-I: licensed retailers must buy only from PA licensed wholesalers; OTP manufacturers need a manufacturer license and a wholesaler license at each location to sell to retailers; statutory license criteria.

Fiscal Code 203-I to 205-I Source

Certifications due April 21, 2026; directory by June 20, 2026; seizure after Oct. 19, 2026

Act 57 of 2025 created the AG ENDS directory for nicotine e-cigarettes with certification fees, a $50,000 minimum surety bond, and seizure of off-directory products.

72 P.S. 206-I Source

March 1, 2026 and March 1, 2027

Presumed cigarette 'cost of the retailer' markup rises from 7% to 8.5% on March 1, 2026 and to 9.5% on March 1, 2027 (cigarette minimum pricing; relevant to little cigars only as cigarettes).

Act 57 of 2025 Source

Not applicable

No change to OTP or e-cigarette tax rates and no new cigar or nicotine pouch tax was found for 2025 or 2026.

Revenue OTP page Source

Agencies and online portals

Keep a record of every Pennsylvania account and who controls it. Clients can track these in the portal.

Pennsylvania Department of Revenue, Bureau of Business Trust Fund Taxes

Handles
Administers the cigarette tax (including little cigars), the Other Tobacco Products tax on smokeless, pipe, RYO and e-cigarettes, tobacco dealer licensing, and PACT Act report intake.
Online
myPATH (mypath.pa.gov)

Source

Pennsylvania Office of Attorney General, Tobacco Enforcement Section

Handles
Maintains the Tobacco Product Directory for cigarettes and RYO (Tobacco Product Manufacturer Directory Act and MSA escrow) and, since Act 57 of 2025, the ENDS (nicotine e-cigarette) directory and certifications; seizure and penalties for off-directory product.
Online
Paper certification forms with fee by check or money order; contact pavapedirectory@attorneygeneral.gov

Source

Pennsylvania Department of Health, Division of Tobacco Prevention and Control

Handles
Runs retailer compliance checks for the under-21 sales law and offers free tobacco merchant training.
Online
https://patobaccomerchanted.talentlms.com/index (training)

Source

City of Philadelphia Department of Revenue

Handles
Collects the Philadelphia Tobacco and Tobacco-Related Products Tax (includes cigars) and the Philadelphia cigarette tax.
Online
Philadelphia Tax Center (tax-services.phila.gov)

Source

Philadelphia Department of Public Health

Handles
Issues the Philadelphia Tobacco Retailer Permit required for every location selling tobacco or electronic smoking devices.
Online
Online application via phila.gov; questions to Health.PTRD@phila.gov

Source

How HNM Compliance handles Pennsylvania

We track every Pennsylvania deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

Request a quote for Pennsylvania

See all services · TTB permit applications and amendments: ask for a quote

Sources

Checked September 28, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. 72 P.S. 8220-A, 8225-A, 8227-A (TRC Art. XII-A); Fiscal Code 203-I, 204-I (Act 57 of 2025); Tobacco Products Bulletin 2016-04: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  2. 72 P.S. 8221-A; Fiscal Code 205-I (Act 57 of 2025); East Coast Vapor LLC v. DOR, No. 153 C.D. 2023 (Pa. Cmwlth. Jan. 3, 2025): www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  3. Phila. Code 9-631; Board of Health Tobacco Retailing Regulation (approved Dec. 8, 2016): www.phila.gov/services/permits-violations-licenses/apply-for-a-permit/
  4. 72 P.S. 8201-A (definition of tobacco products); Revenue OTP page: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  5. 72 P.S. 8201, 8206 (TRC Art. XII); Act 48 of 2009: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  6. REV-1809; Revenue consumer page: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  7. 72 P.S. 8204-A (TRC 1204-A); REV-679; 2026 Tax Due Date Reference Guide (DPO-05): www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpubl
  8. 15 U.S.C. 376; REV-1164; REV-1904: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  9. Philadelphia Tobacco and Tobacco-Related Products Tax: www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/
  10. Fiscal Code 206-I (Art. II-I, added by Act 57 of 2025); AG ENDS FAQ: www.attorneygeneral.gov/businesses-and-organizations/electronic-nicoti
  11. Tobacco Product Manufacturer Directory Act, 35 P.S. 5702.101 et seq. (5702.313 bond); Tobacco Settlement Agreement Act, 35 P.S. 5671 et seq.: www.attorneygeneral.gov/businesses-and-organizations/cigarette-laws-fo
  12. Revenue little cigars page: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  13. 18 Pa.C.S. 6305: www.pa.gov/agencies/health/programs/healthy-living/tobacco-prevention-
  14. 72 P.S. 206-I: www.attorneygeneral.gov/wp-content/uploads/ENDS_FAQS.pdf
  15. REV-679 B and C instructions; REV-1042: www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpubl
  16. 72 P.S. 8219-A; REV-679 schedules: www.pa.gov/agencies/revenue/resources/tax-types-and-information/tobacc
  17. Fiscal Code 206-I(o) (Act 57 of 2025): www.attorneygeneral.gov/wp-content/uploads/Act-No-57-for-2025.pdf
  18. No. 153 C.D. 2023 (Pa. Cmwlth.): www.pacourts.us/assets/opinions/Commonwealth/out/153CD23_1-3-25.pdf

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