Pennsylvania RYO Tax in Effect 12/14/2016
ROLL-YOUR-OWN TOBACCO
On July 13, 2016, Governor Tom Wolf signed into law Act 84 of 2016, which imposed a Tobacco Products Tax on smokeless tobacco, roll-your-own tobacco (RYO), pipe tobacco, and e-cigarettes including the products and substances that go into the e-cigarettes. On October 15, 2016, the Office of Attorney General published in the Pennsylvania Bulletin a notice of consent of the RYO tax from tobacco manufacturers who participate in the Tobacco Master Settlement Agreement. Therefore, effective December 14, 2016, RYO tobacco products 1.2 ounces and greater will be taxed at the rate of $0.55 per ounce and RYO weighing less than 1.2 ounces per container shall be taxed a minimum of $0.66 per package.
Definition of Roll-Your-Own:
The definition of roll-your-own includes any tobacco which, because of the tobacco’s appearance, type, packaging or labeling, is suitable for use and is likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. Please note, pipe tobacco is not considered RYO.
Additional information on tobacco products and forms can be found on the department’s website at www.revenue.pa.gov or by calling the Miscellaneous Tax Section at 717-783-9374.
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