Pennsylvania has three types of licenses with distinct applications you can complete using PA-100 along with payment of the application fee, which are: Retailer license ($25 per location) Vending machine license ($25 per location) Wholesaler & Manufacturer license ($1,500 per location) Philadelphia retailer permit (if applicable) You must renew your license electronically using the Department of Revenues Pennsylvania Tax Hub (PATH) as of November 2022
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You will just need to forward the restocking requirements to manufacturers in the number of boxes instead of cigarettes
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