Pennsylvania Statewide Rule
Pennsylvania Vape Retail Licensing and Tax Rules
Key Facts
- Tax
- 40 percent wholesale tax on e-cigarettes and e-liquids
- Rule
- Authorized by Act 84 of 2016
- Measurement
- Department of Revenue administers tobacco products tax
- Measurement
- Clean Indoor Air Act limits use in many enclosed places
- Authority
- Local zoning of vape stores remains permissible
Summary
Pennsylvania regulates electronic cigarettes and vape products under Act 84 of 2016, imposing a 40 percent wholesale tax on e-liquids and devices and requiring tobacco product retailers to comply with state Department of Revenue licensing.
A tobacco products tax is imposed on the dealer or manufacturer at the time the electronic cigarette is first sold to a retailer in this Commonwealth at the rate of 40% on the purchase price charged to the retailer for the purchase of electronic cigarettes.
Full Breakdown
Pennsylvania's tobacco products tax law, enacted as Act 84 of 2016, imposes a 40 percent wholesale tax on electronic cigarettes, vape pens, and e-liquids sold at retail in the Commonwealth. Retailers must purchase only from licensed wholesalers and remit any floor-stock obligations through the Department of Revenue. The Clean Indoor Air Act of 2008 (Act 27 of 2008) restricts smoking in many indoor public places, and Department of Health interpretations apply portions of the statute to vaping in workplaces and certain enclosed spaces. Local governments retain limited authority to regulate vape retail zoning and sales hours but cannot impose taxes inconsistent with the state framework.
Violations & Penalties
Selling untaxed vape products or selling without proper wholesaler relationships can result in tax assessments, penalties, and license suspension.
Frequently Asked Questions
Are flavored vape products banned in Pennsylvania?
Can I vape in a Pennsylvania restaurant or bar?
Sources
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