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Bill > HB2291


PA HB2291

PA HB2291
In tobacco products tax, further providing for licensing of retailers.


summary

Introduced
03/16/2026
In Committee
03/16/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tobacco products tax, further providing for licensing of retailers.

AI Summary

This bill amends the Tax Reform Code of 1971 to further provide for the licensing of retailers of tobacco products, specifically by adding a new requirement for obtaining or renewing a retail license. Starting January 1, 2027, in addition to existing requirements such as having adequate premises to protect revenues and not having undisclosed material information or false statements on the application, applicants must ensure their business premises are not located within 1,000 feet of the property line of any public, private, or parochial school. The bill also clarifies that existing requirements regarding filing State tax reports and paying State taxes not under appeal or a payment plan will continue to apply.

Committee Categories

Budget and Finance

Sponsors (19)

Last Action

Referred to Finance (on 03/16/2026)

bill text


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