Pennsylvania HB 2291: 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.

Bill Text

PRINTER'S NO. 3001
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2291
Session of
2026
INTRODUCED BY PIELLI, GIRAL, HILL-EVANS, DOUGHERTY, HARKINS,
GUENST, BOROWSKI, SANCHEZ, FREEMAN, PARKER, GOUGHNOUR,
BRENNAN, FLEMING, STEELE AND GALLAGHER, MARCH 16, 2026
REFERRED TO COMMITTEE ON FINANCE, MARCH 16, 2026
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
licensing of retailers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1223-A of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1223-A. Licensing of retailers.
[Applicants] (a) Requirements prior to 2027.--On or before
December 31, 2026, applicants for a retail license or renewal of
that license shall meet the following requirements:
(1) The premises in which the applicant proposes to
conduct business are adequate to protect the revenues.
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(2) The applicant shall not have failed to disclose any
material information required by the department.
(3) The applicant shall not have any material false
statement in the application.
(4) The applicant shall not have violated any provision
of this article.
(5) The applicant shall have filed all required State
tax reports and paid any State taxes not subject to a timely
perfected administrative or judicial appeal or subject to a
duly authorized deferred payment plan.
(b) Requirements subsequent to 2026.--On or after January 1,
2027, applicants for a retail license or renewal of that license
shall meet the following requirements:
(1) The premises in which the applicant proposes to
conduct business are adequate to protect the revenues. The
premises shall not be located within 1,000 feet of the
property line of a public, private or parochial school.
(2) The applicant shall not have failed to disclose any
material information required by the department.
(3) The applicant shall not have any material false
statement in the application.
(4) The applicant shall not have violated any provision
of this article.
(5) The applicant shall have filed all required State
tax reports and paid any State taxes not subject to a timely
perfected administrative or judicial appeal or subject to a
duly authorized deferred payment plan.
Section 2. This act shall take effect in 60 days.
20260HB2291PN3001 - 2 -
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