IMPORTANT UPDATE! On January 22, 2019, the Department of Revenue is scheduled to debut an updated online application for the Pennsylvania Enterprise Registration Form (PA-100). The update is part of the department’s ongoing efforts to deliver more user-friendly systems and improved customer service for its taxpayers. Click here for more information.
Online Version of the PA-100 Enterprise Registration Form
The PA Online Business Tax Registration (PA-100) will assist you in completing all applicable sections that pertain to your enterprise's individual registration needs. The Online PA-100 may be used to register a new enterprise, add additional taxes or services, or to register a new enterprise that is acquiring all or part of an existing enterprise.
Effective Oct. 1, 2016, the Other Tobacco Products tax is imposed on smokeless tobacco, pipe tobacco, e-cigarettes, including the products and substances that go into the e-cigarettes, and any other tobacco products for chewing, ingesting or smoking, except cigars. The tax is $0.55 per ounce, with a minimum tax per package of $0.66.
The tax rate is 40 percent of the purchase price from the wholesaler on the following:
Example: If the retailer purchased an e-cigarette for $10, the retailer would pay tax of $4.
To apply for an Other Tobacco Products tax license complete the Tobacco Products Registration Form. To apply for all other tax types or to add locations complete the PA-100 application.
Note: If you already have a Sales, Use, / Employer Withholding
tax account, and are attempting to register to
file and pay business taxes electronically via the internet, please
visit our e-Tides homepage.
If you need to register with the PA Department of State, please use PENN File
The Online PA-100 can also be used to register for other taxes. However, these registrations must be printed and mailed upon completion of the online process. See "About Online PA-100 " for information about other taxes.
Attention Tobacco Retailers in Philadelphia: In addition to required state tobacco licensure, any tobacco/e-cigarette retailer located in the City of Philadelphia must also obtain a Philadelphia tobacco retailer permit. To apply for a Philadelphia tobacco retailer permit, please click here.
NOTE: To use the Online PA-100 you must have the proper browser with 128-bit encryption. If you need to upgrade your browser, click on the Security link.