In Pennsylvania, ‘Integral’ E-Cigarette Components Not Subject to Tobacco Tax When Sold Separately

[5150sick]

Extras on Excise: In Pennsylvania, ‘Integral’ E-Cigarette Components Not Subject to Tobacco Tax When Sold Separately

https://www.bna.com/extras-excise-pennsylvania-b73014481932/

 

[r055co]

FINALLY! We so a resemblance of some basic common sense, hope this continues.

 

[Rossum]

I hate to say it, but this doesn't change things a whole lot.

The court ultimately ruled on the side of the petitioners, holding that an electronic cigarette means a “singular, integrated device that contains both a heating element and a power source, which, working together, provides a vapor.”

So one could buy a mod, or an atty separately, but any mod sold with an atty (e.g. a Vady Vape Simple EX) would still be subject to the tax.