Pennsylvania Vape Retail Licensing and Tax Rules

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.

Selling untaxed vape products or selling without proper wholesaler relationships can result in tax assessments, penalties, and license suspension.