Licensing of manufacturers

Act 2 of 1971, § 1221-A, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1221-A

Section 1221-A. Licensing of manufacturers.

Any manufacturer doing business within this Commonwealth shall first obtain a license to sell tobacco products by submitting an application to the department containing the information requested by the department and designating a process agent. If a manufacturer designates no process agent, the manufacturer shall be deemed to have made the Secretary of State its agent for the service of process in this Commonwealth.

(1221-A added July 13, 2016, P.L.526, No.84)

2025 Unconstitutionality: Section 1221-A was declared unconstitutional on January 3, 2025, by the Commonwealth Court of Pennsylvania in East Coast Vapor LLC v Department of Revenue, 330 A.3d 521.