Joseph Bright, a member of Cozen O’Connor’s Tax Practice, authored an article in Bloomberg Daily Tax Report: State on The Pennsylvania Commonwealth Court’s ruling that the Pennsylvania Department of Revenue can tax electronic cigarettes as “tobacco products” under the Tobacco Products Tax Act. The court held that the propensity of e-cigarettes to encourage the use of regular cigarettes with their addictive qualities was sufficient for treating them as tobacco products. However, the court also determined that the department does not have the authority to impose the tax on integral parts of an e-cigarette such as coils used in a tank.

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