This is a cut and paste from the PA Dept of Revenue site:
OTHER TOBACCO PRODUCTS TAX
Effective October 1, 2016, tax is imposed on smokeless tobacco, roll-your-own 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.
E-cigarettes/Vapor products
The tax rate on the sale of e-cigarettes and any liquid substances that go into them or any item that is sold for use in e-cigarettes is 40 percent of the purchase price from the wholesaler. For example: If the retailer purchased an e-cigarette for $10. The retailer would pay tax of $4. The tax on e-cigarettes is effective beginning October 1, 2016.
Roll-your-own, chewing tobacco, snuff and pipe tobacco
The tax is 55 cents ($0.55) per ounce, with a minimum tax per package of 66 cents ($0.66). For example, if the retailer purchases 100 ounces of tobacco in two-ounce packages the tax due would be $55. If the same quantity is purchased in one-ounce packages, the tax due would be $66. The tax on chewing tobacco, snuff and pipe tobacco is effecting beginning October 1, 2016.
Correct, the inventory on hand as of 10/01/2016 with the payment due by 12/2016. If I were a business I would have reduced inventory as much as possible, look what Mars did with their 25% off sale.
Give P&C a break here.