- Out-of-state businesses that sell cigarettes into PA are required by Federal law (Jenkins Act, 15 U.S.C.375) to report those sales to the Pennsylvania Department of Revenue. The department receives reports regarding shipments of untaxed cigarettes into Pennsylvania, which are used to enforce cigarette tax compliance.
- All cigarette dealers are required to be licensed. To avoid receiving counterfeit product, purchases should be made from a licensed dealer. Be wary of deals that are “to good to be true” like premium brand cigarettes sold at unusually low prices, which might be found at flea markets, or street vendors, or even people selling from their vehicle. Often, cigarettes purchased on the internet are counterfeit and do not have Pennsylvania tax stamps. If you purchase cigarette packs with no tax stamp, or tax stamps from other states or marked “for export only” it should be reported to the department for further investigation. Credit card companies have partnered with the federal government and states across the country to prevent the illegal sale of cigarettes online.
- Enforcement Agents routinely inspects the more than 15,000 licensed businesses in Pennsylvania to ensure Pennsylvania cigarette dealers are only selling genuine product and that all cigarette packs have the required Pennsylvania tax stamp.
Tobacco Products Taxes - For Consumers