Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 202-I. Definitions

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

“Brand family.”  All styles of electronic cigarettes that contain nicotine, sold under the same trademark and differentiated from another style by means of additional modifiers or descriptors.  The term includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors or any other indicia of product identification identical or similar to or identifiable with a previously known brand of electronic cigarettes that contain nicotine.

“Contraband.”  Any tobacco product for which the tax imposed by Article XII-A   1 of the Tax Reform Code of 1971 has not been paid in accordance with the Tax Reform Code of 1971 and any electronic cigarette that contains nicotine for retail sale in this Commonwealth, which is either not listed or is removed from the electronic nicotine delivery system directory in violation of section 206-I.  2  The term includes tobacco products for which property rights no longer exist under this article and tobacco products sold, offered, distributed or possessed for sale and tobacco products acquired, held, owned, possessed, transported, imported or caused to be imported that the person knows or should know are intended for retail distribution or retail sale in this Commonwealth in violation of the Tax Reform Code of 1971.

“Costs of destruction.”  The costs incurred from the time of seizure through to the time of destruction.  The term includes, but is not limited to, costs of seizure, transportation, storage and destruction, including personnel costs, wages and outside contractor costs associated with the activities.

“Department.”  The Department of Revenue of the Commonwealth.

“Electronic cigarette that contains nicotine.”  An electronic cigarette labeled, advertised or marketed as containing nicotine or an electronic cigarette determined by the department or the Attorney General to contain nicotine.  The term includes an electronic cigarette that bears the same brand name as an electronic cigarette determined to contain nicotine by the department or Attorney General.

“FDA.”  The United States Food and Drug Administration.

“Importer.”  A person in any state or territory of the United States to whom electronic cigarettes that contain nicotine that are manufactured outside the United States are shipped, delivered or consigned for resale.

“Tax Reform Code of 1971.”  The act of March 4, 1971 (P.L. 6, No. 2),  3 known as the Tax Reform Code of 1971.

“Timely filed premarket tobacco product application.”  An application under 21 U.S.C. § 387j (relating to application for review of certain tobacco products) for an electronic cigarette that contains nicotine derived from tobacco marketed in the United States as of August 8, 2016, that was submitted to the FDA on or before September 9, 2020, and was accepted for filing by the FDA.

“Tobacco noncompliance database.”  The database of persons, including manufacturers, importers, wholesalers and retailers, that are listed by the Attorney General on its publicly accessible Internet website in accordance with section 206-I(t).