Pennsylvania HB 1425: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer; providing for tobacco products; and making repeals.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NOS. 1660, 1950, 2531 PRINTER'S NO. 2675
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1425
Session of
2025
INTRODUCED BY McNEILL, JAMES, BRIGGS, SHUSTERMAN, SANCHEZ,
VENKAT, GIRAL, HILL-EVANS, STEELE, SCHLOSSBERG, KHAN,
FREEMAN, SAMUELSON, HADDOCK, ECKER, KAIL, KLUNK, REICHARD,
SCHWEYER, MULLINS, MARCELL, TWARDZIK, RIGBY, KERWIN,
C. WILLIAMS, GILLEN, CURRY, WEBSTER, RIVERA AND A. BROWN,
MAY 7, 2025
SENATOR PITTMAN, RULES AND EXECUTIVE NOMINATIONS, IN SENATE, RE-
REPORTED AS AMENDED, DECEMBER 8, 2025
AN ACT
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
definitions, for incidence and rate of tax, for licensing of
wholesalers and for licensing of retailers DEALERS AND
MANUFACTURERS AND FOR LICENSING OF MANUFACTURERS and
providing for electronic nicotine delivery system directory.
AMENDING THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), ENTITLED
"AN ACT RELATING TO THE FINANCES OF THE STATE GOVERNMENT;
PROVIDING FOR CANCER CONTROL, PREVENTION AND RESEARCH, FOR
AMBULATORY SURGICAL CENTER DATA COLLECTION, FOR THE JOINT
UNDERWRITING ASSOCIATION, FOR ENTERTAINMENT BUSINESS
FINANCIAL MANAGEMENT FIRMS, FOR PRIVATE DAM FINANCIAL
ASSURANCE AND FOR REINSTATEMENT OF ITEM VETOES; PROVIDING FOR
THE SETTLEMENT, ASSESSMENT, COLLECTION, AND LIEN OF TAXES,
BONUS, AND ALL OTHER ACCOUNTS DUE THE COMMONWEALTH, THE
COLLECTION AND RECOVERY OF FEES AND OTHER MONEY OR PROPERTY
DUE OR BELONGING TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
INCLUDING ESCHEATED PROPERTY AND THE PROCEEDS OF ITS SALE,
THE CUSTODY AND DISBURSEMENT OR OTHER DISPOSITION OF FUNDS
AND SECURITIES BELONGING TO OR IN THE POSSESSION OF THE
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COMMONWEALTH, AND THE SETTLEMENT OF CLAIMS AGAINST THE
COMMONWEALTH, THE RESETTLEMENT OF ACCOUNTS AND APPEALS TO THE
COURTS, REFUNDS OF MONEYS ERRONEOUSLY PAID TO THE
COMMONWEALTH, AUDITING THE ACCOUNTS OF THE COMMONWEALTH AND
ALL AGENCIES THEREOF, OF ALL PUBLIC OFFICERS COLLECTING
MONEYS PAYABLE TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
AND ALL RECEIPTS OF APPROPRIATIONS FROM THE COMMONWEALTH,
AUTHORIZING THE COMMONWEALTH TO ISSUE TAX ANTICIPATION NOTES
TO DEFRAY CURRENT EXPENSES, IMPLEMENTING THE PROVISIONS OF
SECTION 7(A) OF ARTICLE VIII OF THE CONSTITUTION OF
PENNSYLVANIA AUTHORIZING AND RESTRICTING THE INCURRING OF
CERTAIN DEBT AND IMPOSING PENALTIES; AFFECTING EVERY
DEPARTMENT, BOARD, COMMISSION, AND OFFICER OF THE STATE
GOVERNMENT, EVERY POLITICAL SUBDIVISION OF THE STATE, AND
CERTAIN OFFICERS OF SUCH SUBDIVISIONS, EVERY PERSON,
ASSOCIATION, AND CORPORATION REQUIRED TO PAY, ASSESS, OR
COLLECT TAXES, OR TO MAKE RETURNS OR REPORTS UNDER THE LAWS
IMPOSING TAXES FOR STATE PURPOSES, OR TO PAY LICENSE FEES OR
OTHER MONEYS TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
EVERY STATE DEPOSITORY AND EVERY DEBTOR OR CREDITOR OF THE
COMMONWEALTH," IN CIGARETTE SALES AND LICENSING, FURTHER
PROVIDING FOR DEFINITIONS AND PROVIDING FOR PRESUMED COST OF
DOING BUSINESS BY RETAILER; PROVIDING FOR TOBACCO PRODUCTS;
AND MAKING REPEALS.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "contraband" in section 1201-A
of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, is amended and the section is amended by
adding definitions to read:
Section 1201-A. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Brand family." All styles of electronic cigarettes that
contain nicotine, sold under the same trademark and
differentiated from another style by means of additional
modifiers or descriptors. The term includes any brand name alone
or in conjunction with any other word, trademark, logo, symbol,
motto, selling message, recognizable pattern of colors or any
other indicia of product identification identical or similar to
or identifiable with a previously known brand of electronic
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cigarettes that contain nicotine.
* * *
"Contraband." Any tobacco product for which the tax imposed
by this article has not been paid[.] in accordance with this act
and any electronic cigarette that contains nicotine for retail
sale in this Commonwealth , which is either not listed or is
rem