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Official Website

of the Commonwealth of Pennsylvania

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    Tobacco Products Taxes

    Licensing

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

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

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

    Cigarette 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.

    Other Tobacco License fees for Wholesaler & Manufacturer are $1,500 per location. Retailer licenses are $25 per location. Vending machine licenses are $25 per location.

    Licensees must visit myPATH to renew and pay for tobacco products licenses.

    Through myPATH, licensees will have the ability to:

    • • Renew tobacco products licenses.
    • • Update current license information.  
    • • Add and remove vending locations.
    • • Remit license payments.
    • • Cancel licenses.

    Please note: If a new license type is being requested, licensee must complete the Pennsylvania Online Business Tax Registration process at mypath.pa.gov.

    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.

    A list of active Cigarette and Other Tobacco Product (OTP) licenses that have been issued to businesses that have been approved to buy and/or sell tobacco products in Pennsylvania can be found by visiting Open Data Pennsylvania. This list is updated daily.

    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.

    Obtain a Philadelphia Tobacco Retailer Permit