Overview
Cigarette stamping agents are responsible for remitting the tax to the commonwealth and apply tax stamps to cigarette packs and stampable little cigars to indicate payment of tax. All cigarettes and stampable little cigars legally sold in Pennsylvania are marked with a Pennsylvania cigarette tax stamp on the bottom of each pack.
In addition to the cigarette tax, consumers pay a 6 percent sales and use tax on the retail purchase price of cigarettes and little cigars, with an additional 1 percent local sales tax in Allegheny County and 2 percent local sales tax in Philadelphia County.
Cigarette tax revenue is currently dedicated to the following funds and General Fund:
- $30.73 million annually to the Children’s Health Insurance Program (CHIP), which provides health insurance to uninsured children and teens; and
- $25.49 million annually to the Agricultural Conservation Easement Purchase Fund, which helps preserve Pennsylvania farmland.
- For detailed and historic cigarette tax information, please review the Tax Compendium.
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File My Taxes File a Business Tax Return
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Make a Tax Payment Make a Business Tax Payment
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For Consumers Cigarette Tax Voluntary Compliance
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For Licensees
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PACT Act Prevent All Cigarette Trafficking (PACT Act)
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Philadelphia Cigarette Tax
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Other Tobacco Products Tax
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Forms and Publications
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Tax Bulletins
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Letter Rulings
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Customer Service Center Commonly Asked Questions