Vape Store Slips Pennsylvania’s Tobacco Tax on Custom Blends
Bloomberg Tax News
A Pennsylvania appeals court ruled a vape store isn't liable for tobacco tax on custom blends because the 40% tax applies only when sold to a retailer.Summary
A Pennsylvania appeals court ruled on Friday that a Harrisburg vape store is not responsible for paying tobacco tax on its custom electronic cigarette blends. The court determined that the 40% tax only applies when a tobacco product is sold to a retailer, rejecting the state's argument that customers purchasing the blends for personal use were effectively retailers. Judge Michael H. Wojcik wrote for the unanimous panel that the state's position was a 'strained and impracticable position.' While acknowledging the state's goal of taxing all tobacco products to protect public health is admirable, the court concluded that the law cannot be enforced 'as ...'
(Source：Bloomberg Tax News)
