Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8217. Sample packs of cigarettes

(a) The department shall, by regulation, govern the receipt, distribution of and payment of tax on sample packs of cigarettes issued for free distribution.

(b) Nothing in this article or the regulations promulgated thereunder shall prohibit the bringing into this Commonwealth by a manufacturer of sample packs of cigarettes containing not more than five cigarettes and such packs shall be delivered and distributed only through licensed dealers or the manufacturers or their sales representatives.  The tax shall be paid by the manufacturer but no tax stamp or tax impression need be used on the sample packs of cigarettes provided all such packs bear the legend “all applicable State taxes have been paid.”  Under no circumstances shall any unstamped sample cigarettes be sold within the Commonwealth of Pennsylvania.