Considering becoming a vape vending machine host in Pennsylvania? Familiarize yourself with the current state laws to ensure compliance and successful operations. Here's a quick breakdown of current state regulations for vapor products, vape machines, and sales.Whether you're a retailer, entrepreneur, or operator, understanding these regulations is essential not only for compliance but also for safeguarding your investment. Below is a detailed guide that breaks down the current rules, requirements, and best practices for operating a vape vending machine in Pennsylvania.

PLACEMENT RESTRICTIONS

❌ Locations Prohibited for Vending Machines:

“It is unlawful to place a tobacco product vending machine in a location that is accessible to minors.”
Statute: 18 P.S. § 6305(a)(4)

This means:

• No vape vending machines in convenience stores, restaurants, gas stations, or any area where individuals under 21 may enter.
• Machines must be restricted to 21+ venues, such as bars, nightclubs, adult clubs, or employee-only breakrooms.

Product Display Control:

“It is unlawful to display or offer tobacco products... unless located within the line of sight or under the control of a cashier or other employee...”
Exception: Retailers deriving 75%+ revenue from tobacco may be exempt.
Statute: 18 P.S. § 6305(a)(6)

LICENSING & PERMITS

Retail License for Vapor Products:

“Retailers of vapor products must obtain a license from the Pa. Department of Revenue.”
Statute: 72 P.S. § 8220-A

• This applies even if you sell via vending machine only.
• The license is specific to each business location.

Sales Tax License for Vending:

“Operators must obtain a Sales, Use and Hotel Occupancy Tax License…”
Source: PA Department of Revenue guidance

• Application via the PA Online Business Registration Portal:
  https://www.pa100.state.pa.us/

Required Business Forms:

• PA-100: Online application for business registration, which covers:
  • Sales Tax License
  • Tobacco Products License
• Must be completed before vending machines are operational.

TAXES & FEES

📦 Excise Tax:

“Electronic cigarettes are included in the definition of tobacco products.”
Tax Rate: 40% of the wholesale price of vapor products.
Statute: 72 P.S. § 8201-A

💰 Sales Tax:

Operators “selling tangible personal property through vending machines are required to remit 6% sales tax.”
Statutory Sales Tax Rate: 6% (statewide)
Local Add-Ons:

• Philadelphia: +2%
• Allegheny County: +1%

MACHINE IDENTIFICATION AND SIGNAGE

Operators must display:

• The legal business name
• The place of business address
• The PA Sales Tax ID (from your PA-100 registration)
• A sign stating:

“Sale of tobacco/vapor products to persons under 21 is prohibited by federal law.”

This signage should be prominently displayed on each vending machine.

REGULATORY AGENCIES