Tobacco Products Tax Licenses Current Weekly County Revenue

data.pa.gov | Last Updated 2 May 2024

This dataset contains the list of tobacco products tax licenses as maintained by the Department of Revenue (DOR) that are currently active. For the purposes of this dataset, active status indicates dealers authorized to handle tobacco products subject to Pennsylvania tax. This list is intended to be refreshed weekly, removing the licenses that are cancelled or expire without renewal, and adding new licenses once they are approved. The addresses provided are supposed to be the physical location where the taxable sales happen or taxable service provided. The DOR generally does not validate the location address, so there may be misspelled items. Tobacco products licenses must be conspicuously displayed at the location issued. In order to reduce fraud, a portion of the license number was masked. If you suspect someone is selling unstamped cigarettes, or selling tobacco products without a license in Pennsylvania, use this link to Report Tax Fraud. Tips can be left anonymously, but supporting documentation is helpful. More information about the tobacco products tax: PA Code, Article III Cigarette and Beverage Taxes. PA Department of Revenue website: https://www.revenue.pa.gov. Common questions: • Why are there out of state/out of country licenses? Tobacco products tax requires licensing at all levels before shipping to PA wholesalers and retailers. Some stampers, manufacturers or wholesalers maintain product outside PA and ship to PA retailers or wholesalers. The license should be the location the product is stored. • What is “Other Tobacco Products” (OTP)? The cigarette tax law was amended in 2016 to include electronic cigarettes and related liquid (commonly referred to as vaping), roll-your-own tobacco (loose tobacco that can be used to make cigarettes), snuff, pipe tobacco, and other tobacco products used for chewing, ingesting or smoking. More information is available from Revenue’s web site. • Does this list contain every tobacco product retailer? It should. In order to sell product legally in PA, a retailer must be licensed. There could be pending licenses at the time of publication – if you have a concern, use the Report Fraud link above. More Questions and Answers: https://revenue-pa.custhelp.com/app/answers/list/search/1/kw/tobacco%20license

Tags: tobacco, tax, dor, cigarette, vape, vaping, licensee, cie

This dataset has the following 9 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
CountycountytextCounty of the location where the license/certificate will be used as provided on the application. PA has 67 counties.
Legal Namelegal_nametextLegal Name of the entity or individual registering as provided on the application
Trade Nametrade_nametextTrade Name of the location where the license will be used as provided on the application
Postal Codepostal_codetextPostal Code of the location where the license will be used as provided on the application
CountrycountrytextCountry of the location where the license will be used as provided on the application
Account CodeaccounttextAccount number used to track the tobacco products license provided by the Department of Revenue (DOR). Account numbers are eight (8) digits in length. Generally the first two digits of the license number are the county code.
License Typelicense_typetextLicense type that was requested on the application. Other tobacco products includes the following: E-cigarettes, liquids or any other substance that goes into e-cigarettes, roll-your-own tobacco, pipe tobacco (periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco), and chewing tobacco (snuff, dry snuff, snuff flour, Cavendish, plug and twist tobacco, and fine cut). Cigarette Stamping Agent license authorizes them to put stamps on packs of cigarettes for sale in PA. They are not authorized to sell to consumers unless they also have a retail license. Cig/OTP retail license authorizes them to sell cigarettes and/or other tobacco products to consumers Wholesale licenses authorize them to purchase stamped cigarettes and sell to retailers Vending authorizes the cigarettes to be sold at a vending machine. Licenses can be combined, such as Wholesale/Vending which would authorize them to purchase stamped cigarettes from an CSA and sell them at a vending machine. More information available on Department of Revenue website: Cigarette licenses: https://www.revenue.pa.gov/TaxTypes/CigaretteTax/ForLicensees/Pages/default.aspx# Other tobacco products (OTP): https://www.revenue.pa.gov/TaxTypes/OTPT/Pages/default.aspx Prior detailed answers are available here: https://revenue-pa.custhelp.com/app/answers/list/search/1/kw/tobacco%20license
Expiration Dateexpiration_datecalendar_dateExpiration date of the license or certificate. Licenses must be renewed every year, expiring at the end of February.
Address & Lat/Longlocation_1locationAddress of the location where the license will be used as provided on the application including the latitude and longitude as created during import of the data.