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DAS-117 (10-08)

INSTRUCTIONS FOR FIRE-SAFE

CERTIFICATION OF

CIGARETTE MANUFACTURER

Bureau of Business Trust Fund Taxes

APPLICATION

PO BOX 280909

Harrisburg PA 17128

GENERAL INFORMATION

cover or wrapper of which is made of paper or

any other substance regardless of size or shape,

Who must file this certification?

and whether or not the tobacco or substance is

Any participating or non-participating cigarette man-

flavored, adulterated or mixed with any other

ufacturer that intends to offer its brand(s) for sale in

ingredient.

Pennsylvania.

2. A roll for smoking, wrapped in any substance

Beginning Jan. 1, 2009, it is unlawful to stamp or

containing tobacco other than a product accept-

offer for sale in Pennsylvania any cigarette not com-

ed by the federal government as a cigar, which,

pliant with the Pennsylvania Cigarette Fire Safety

because of its appearance, the type of tobacco

and Firefighter Protection Act.

used in the filler or its packaging and labeling, is

likely to be offered to or purchased by consumers

When is this certification due?

as a cigarette as described in paragraph 1.

The initial certification must be filed and approved by

the Department before offering any cigarette for sale

Commissioner. The Pennsylvania State Fire Com-

in Pennsylvania after Jan. 1, 2009. All re-certifica-

missioner.

tions (required every three years) must be filed 30

days before the prior certification expires. The

Department. The PA Department of Revenue.

Department will not process incomplete or illegible

Manufacturer.

certifications.

1. Any entity that produces cigarettes or causes cig-

arettes to be produced in any jurisdiction and

Where do I send my completed application?

intends to sell cigarettes in Pennsylvania.

Mail completed application and related documents

to:

2. The first purchaser that intends to resell in the

Pennsylvania Department of Revenue

U.S. cigarettes manufactured by a maker that did

Bureau of Business Trust Fund Taxes

not intend for sale in the U.S.

PO Box 280909

3. Any entity that becomes a successor of any enti-

Harrisburg, PA 17128-0909

ty described under paragraph 1 or 2.

Definitions

Non-participating Manufacturer. A tobacco prod-

The following words and phrases, when used in this

uct manufacturer that is not a signatory to the

application, shall have the meanings that follow,

Master Settlement Agreement.

unless the context clearly indicates otherwise.

Participating Manufacturer. A tobacco product

Agent. Any person authorized by the Common-

manufacturer that is a signatory to the Master Set-

wealth to purchase and affix tax stamps on packages

tlement Agreement.

of cigarettes.

Retail Dealer. Any entity other than a manufactur-

Brand. Trade name on package.

er or wholesale dealer engaged in selling cigarettes

or tobacco products.

Brand Family. All styles of cigarettes sold under the

same brand and differentiated from one another by

Sale. Any transfer of title, possession or both;

additional modifiers, such as “menthol.” A brand fam-

and/or any exchange or barter. In addition to cash

ily includes any brand name alone, or in conjunction

and credit sales, giving cigarettes as samples, prizes

with any other word, logo, symbol or identifier.

or gifts and exchanging cigarettes for any consider-

ation other than money shall be considered sales.

Cigarette. Either of the following:

1. A roll for smoking, whether made wholly or in

Sell. To provide for purchase, offer or agree to do

the same.

part of tobacco or any other substance, the

Instructions For Form Das-115 - Fire-Safe Certification Of Cigarette Manufacturer Application

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