Cigarette Tax – For Licensees

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

License fees for over-the-counter and vending machine retailers are $25 per location, plus $25 per decal for vending machines. Wholesaler licenses cost $500 each, and stamping agent/wholesaler licenses each cost $1,500.

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

Cigarette Dealer Licenses are applied for with a Pennsylvania Enterprise Registration Form (PA-100), found online at www.pa100.state.pa.us.

For more information on cigarette licenses and regulations in, please review the Guide for Pennsylvania Cigarette Licensees (REV-1111).