Pennsylvania HB2291 amends the tobacco products tax to update licensing requirements for retailers.
Pennsylvania HB2291 modifies the licensing requirements for tobacco retailers under the Tax Reform Code of 1971. Prior to 2027, applicants must ensure their business premises are adequate for revenue protection and not located within 1,000 feet of a school. They must also disclose all required information, avoid material false statements, and comply with tax filing and payment obligations. After 2026, additional criteria will apply, including a prohibition on material information nondisclosure and any material false statements in the application. The act takes effect 60 days after enactment.
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- Legal Framework
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