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Tobacco and Tobacco-related Products Tax

Overview

The Tobacco and Tobacco-related Products Tax is paid on items sold by retailers and by vending machines. Businesses must collect the tax and remit it to the city. Products subject to this tax are ones that contain tobacco for smoking or other consumption and tobacco related products, including rolling papers, cigars, smokeless tobacco, pipe tobacco or other loose tobacco.

All tobacco retailers are subject to specific licensing and permitting as required by the Department of Licenses and Inspections.

The Tobacco Tax is paid and filed annually by January 31st of each year for the prior year's sales. This tax must be filed on-line.
 

Who Must File

Retailers selling all tobacco products listed above.

Tax returns are niot sent out for this tax nor does it excuse businesses from the responsiblity of filing the return and paying the tax due on time.  This tax must be filed on-line and may be paid on-line.

Exclusions from the Tobacco and Tobacco-related Products Tax

  • Cigarettes 
  • Little cigars

Both products are instead subject to the Commonwealth's Cigarette Tax.

 

Overview

Tax Type Code
27

Rate
$0.036 for individually rolled items, like cigars
$0.36 per pack of rolling papers
$0.36 per ounce of all other tobacco and tobacco-related items

Mail Payments with Coupons to
Philadelphia Dept. of Revenue
PO Box 53250
Philadelphia, PA 19105

Tobacco FAQs

  • Can you go to jail if you do not pay your taxes?