Pennsylvania HB2291 amends tobacco products tax regulations, updating retailer licensing requirements.
Pennsylvania HB2291 modifies the licensing requirements for tobacco retailers under the Tax Reform Code of 1971. It specifies criteria for applicants seeking a retail license or renewal, including premises adequacy and compliance with tax reporting and payment obligations. Effective before 2027, the bill also mandates that retail premises not be located within 1,000 feet of a school. The act will take effect 60 days after enactment.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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