Pa E Cigrette Floor Tax
Please review and complete the form if your business sells cigarettes or little cigars.
Pa e cigrette floor tax. 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. If this is your first time filing a renewal you must first register your enterprise within e tides by selecting register enterprise and select. Effective immediately retailers are prohibited from selling tobacco products to anyone under the age of 21. According to guidelines from the food and drug administration it is illegal for a retailer to sell any tobacco product including cigarettes cigars and e cigarettes to anyone under 21.
Tobacco products floor tax return. The tobacco products license renewal extension will end september 15 2020. 2016 tobacco products and e cigarette floor tax return rev 1141 author. Of revenue which contains instructions and information on the 2016 cigarette floor tax return.
The primary excise taxes on tobacco in pennsylvania are on cigarettes though many states also have taxes on other tobacco products like cigars snuff or e cigarettes the tax on cigarettes is 2 60 per pack of 20 cigarettes effective 8 2016. Other tobacco products tax. Cigarette tax is an excise tax on the sale or possession of cigarettes and little ci ga rs in pennsylvania. Cigarette tax for licensees.
Pa cigarette tax update. Roll your own floor tax return. Rev 703 2017 pennsylvania cigarette tax and other tobacco products administrative due dates. Pennsylvania s tobacco tax must apply to e cigarettes even if the nicotine in their fluids don t come from tobacco a state appeals court has ruled.
Effective august 1 2016 the state tax rate is 2 60 per pack of 20 cigarettes or little cigars 0 13 per stick or 26 per carton of 10 packs. Rev 1141 2016 tobacco products and e cigarette floor tax return. Rev 1042 cigarette tax tobacco products exemption certificate. Philadelphia charges a 2 00 local excise tax in addition to the state excise.
Licensees must renew and pay for tobacco products licenses by using the department s internet based e tides system. Additionally the cost of the retailer was changed from 6 percent to 7 percent. Listed below is the link provided by the pa dept.