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Official Website

of the Commonwealth of Pennsylvania

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    Cigarette Tax

    Little Cigars

    Little cigar is defined as any roll for smoking that weighs not more than four pounds per thousand, where the wrapper or cover is made of natural leaf tobacco or of any substance containing tobacco. Cigarette Wholesalers are required to collect and remit tax on all taxable little cigars that weighs not more than four pounds per thousand.

    myPATH

    Unstampable little cigars are little cigars that cannot be packaged in 20 or 25 and are not stamped.

    Any person shipping little cigars into Pennsylvania is required to file the Little Cigars Shipping Report, REV-1140 [PDF] with the department. If the shipper is not a manufacturer, the shipper must get the information for the manufacturer; this requirement applies to retailers that purchase directly from manufacturers. Little cigars can only be shipped to licensed cigarette dealers in Pennsylvania.

    By law, each Pennsylvanian may possess up to one carton of cigarettes not bearing PA cigarette tax stamps.

    However, the purchaser is still responsible for paying Pennsylvania cigarette and use taxes on those out-of-state cigarettes.

    Depending on the quantity of unstamped cigarettes a person or retailer possesses, he or she could be criminally charged with a summary, misdemeanor or felony offense and sentenced to fines and/or imprisonment.