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Department of Taxation and FinanceInstructions for Form CG213CG213I(7/20)Cigarette Stamping Agent Certification of Compliance with Tax Law Article 20 General instructionsEvery cigarette stamping agent.
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Affixed FAQ
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Pennsylvania law allows a resident to possess no more than one carton of unstamped cigarettes at any one time. The law imposes criminal fines and penalties for possession of more than one carton of unstamped cigarettes.
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Possession of untaxed cigarettes, 100 car- tons or more (third-degree crime); Possession of untaxed cigarettes, under 10 cartons (disorderly persons offense); Possession of untaxed cigarettes, failure to remit tax due, $1,000 penalty per carton (civil offense) in addition to any criminal charges. (fourth-degree crime).
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Cigarette & tax stamp information....Table Key: StateNew JerseyCigarette Tax$2.70 / 20-packLarge Cigar / Premium Cigar Tax30% VALMLittle Cigar30% VALMChewing Tobacco Tax30% VALM50 more columns
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All state tax stamps sold to stamping agents are now pink instead of yellow, and all joint state/New York City stamps sold to stamping agents are now lime green instead of pink. The Department traditionally changes the stamp color every two years with notice, but no such notice was issued this time, NYACS stated.
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Exemptions from the cigarette use tax — the cigarettes being used are brought into New York State (or into New York State and New York City) on or in the possession of the user, and the number of cigarettes does not exceed 400 (i.e., two cartons or less of standard packages of cigarettes).
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The prepaid tax equals the base retail price of cigarettes, multiplied by the 8% prepaid sales tax rate. This is then rounded to the nearest cent for the pack of cigarettes. The base retail sales price, effective September 1, 2022, is $12.110 for a pack of 20 cigarettes and $3.025 for each additional five cigarettes.
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Returning resident travelers may import tobacco products only in quantities not exceeding the amounts specified in the personal exemptions for which the traveler qualifies (not more than 200 cigarettes and 100 cigars if arriving from other than a beneficiary country and insular possession).
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Beware of these laws and make sure you stay under the 1 gallon limit for alcohol and the 5 carton limit for tobacco.
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