En Banc Pennsylvania Court: ‘Integral’ E-Cigarette Parts Not Separately Taxable

(June 26, 2018, 12:08 PM EDT) -- HARRISBURG, Pa. — In a June 22 ruling, the Pennsylvania Commonwealth Court found that despite a “rational basis” for the Pennsylvania General Assembly to define an e-cigarette device and e-cigarette liquid containing nicotine as “tobacco products,” a state statute does not support authorizing the Department of Revenue (DOR) to levy separate taxes for each separately packaged component e-cigarette part (East Coast Vapor LLC v. Pennsylvania Department of Revenue, No. 515 M.D. 2017, Pa. Cmwlth)....

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