Pa state tobacco license

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You may be trying to access this site from a secured browser on the server. Please enable scripts and reload this page. An Official Pennsylvania Government Website. Pennsylvania Department of Revenue. Where's My Income Tax Refund? Customer Service. Schedule a Call. Page Content. Other Tobacco Products Tax Effective immediately, retailers are prohibited from selling tobacco products to anyone under the age of An electronic cigarette provides a vapor of nicotine or any other substance, and the use or inhalation of an electronic cigarette simulates smoking.

Electronic cigarettes are subject to be taxable regardless of whether the devices are manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or under any other product, name or description. These devices are taxable when sold with or without the liquid or substance. You can search location eligibility for new permits. Renewal applications are not subject to these location restrictions.

Tobacco retailer permits may not be transferred to a new owner or location. If your business moves or changes owners, you must apply for a new permit. You may receive a cease sales order or become ineligible for a tobacco retailer permit if you sell to youth or sell illegal tobacco products multiple times. Tobacco retailer permit applications are only accepted online.

Here are a few things to get before you start:. Only current tobacco retailer permit holders may apply for renewal. Permits must be renewed each year. For the purposes of this dataset, active status indicates vendors that currently have filing requirements with DOR, as well as valid exemption and wholesaler certificates. Sales, use and hotel occupancy tax licenses must be prominently displayed at the place of business, at each location, photocopies are acceptable.

This list also contains exempt organizations that have a current valid exemption number issued by the Department. Exemption numbers must be provided on exemption certificates when purchasing items or services that would be otherwise taxable.

For that reason, you may see some large chains appear to have only one license, where others have multiple licenses. If you suspect someone is selling taxable items, providing a taxable service or otherwise not remitting sales tax, use this link to Report Tax Fraud. We allow taxpayers to photocopy licenses, so taxpayers could keep the original license where their records are kept, and post a copy in each PA location. Another reason would be mail order or delivery-based companies. These companies do not maintain a PA address, but could ship to PA or travel into PA to deliver their taxable product or perform their taxable service.

Only if the volunteer fire company applied for an exemption certificate to purchase items without paying sales tax. An exempt entity that does not hold an exemption certificate could pay the sales tax on the purchase, then file a petition for refund on the tax paid. In general, someone who temporarily brings taxable items into PA for retail sale, but does not maintain a location. For a more detailed definition, see the PA Code link above.

A wholesale certificate allows sales of otherwise taxable items at the wholesale level; they are not permitted to sell anything at retail. The tax will be collected when the item is sold at retail. Wholesaler certificates are issued primarily to manufacturers and distributors. Tags certificate dor exemption hotel occupancy license and 2 more.