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.

This bill amends Pennsylvania's tax code to establish a new licensing requirement for tobacco retailers, mandating that applicants meet specific criteria to obtain or renew their retail licenses. The law introduces a distance restriction effective January 1, 2027, prohibiting tobacco retailers from operating within 1,000 feet of any school property line, while also requiring applicants to demonstrate adequate premises for revenue protection, maintain accurate tax reporting, and have no history of tax violations. The measure directly affects tobacco retailers and applicants seeking to sell tobacco products in Pennsylvania, adding compliance steps to the existing licensing process.