Vapor Taxes - PA
Pennsylvania - Excise Tax: (Pennsylvania's tax was originally assessed on all vapor products, but a court ruled in 2018 that the tax can only be applied to e-liquid and devices that include e-liquid)
Subject to Tax 40% of the retailers purchase price
- E-liquid with or without Nicotine.
- Personal Vaporizers (e-cigs) with Eliquid. (We do not sell devices containing e-liquid)
- Components, parts, accessories only if sold in the same packaging as a device that includes or e-liquid. (We do not sell components, parts or accessories that contain e-liquid)
Not subject to Tax
- There are no taxes on Components, Parts, or Accessories unless it is sold in the same package as the device or e-liquid.
- There are no taxes on devices unless it contains eliquid. (ECBlend does not sell devices that contain e-liquid)
Information is current as of: June 24, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
DEFINITIONS:
(Pennsylvania's tax was originally assessed on all vapor products, but a court ruled in 2018 that the tax can only be applied to e-liquid and devices that include e-liquid)
Tax and Packaging 72 Pa. Cons. Stat. § 8201-A (2021)
Electronic cigarette means
(1) an electronic oral device, such as one composed of a heating element and battery or electronic circuit, or both, which provides a vapor of nicotine or any other substance and the use or inhalation of which simulates smoking.
(2) The term includes
(i) [a] device as described in paragraph
(1), notwithstanding whether the device is manufactured, distributed marketed or sold as an e-cigarette, e-cigar and e-pipe or under any other product, name or description[,]
(ii) [a] liquid or substance placed in or sold for use in an electronic cigarette.
Tobacco products means
(1) Electronic cigarettes.
(2) Roll-your-own tobacco.
(3) Periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff, dry snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or ingesting or for smoking in a pipe or otherwise, or any combination of chewing, ingesting or smoking [and does not include] cigars.