An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tobacco products tax, further providing for licensing of retailers.
Referred to Finance
Summary
The bill adds licensing requirements for anyone applying for or renewing a tobacco retail license in Pennsylvania. Applicants must prove their premises are adequate, disclose all material information, avoid false statements, be in good tax standing, and after 2027 keep the store at least 1,000 feet from any school. The changes aim to protect state tax revenue and limit youth access to tobacco.
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