I was incorrect on the Voting requirements..HB 2342 was 19-4 to repeal in full from House Finance and replace with a 5 cent per milliliter e-liquid tax instead. I think my late night reading got the best of me... Call it HOPE....Fingers still crossed. At this time it's been stalled to put a word on it. From other posts, it is to be brought back to the table on January 23 for discussions. To answer your question, from my understanding, if a PA resident purchases from outside the state, they are considered an unclassified importer and the consumer is required (monthly) to pay the 40% tax on total cost (including shipping). If product is purchased in state, all that is already paid in your final purchase price. This is why 70 of the 300 B&M PA shops have closed their doors. They can't compete going forward price wise. Why I mentioned the Manufacture/Distributor/Retail License fees.... That is for any that want to sell to a PA consumer and my guess as to why some are not going to sell products to PA residents (increased cost and overhead). What taxes they are required to collect I do not know. But either way the 40% tax is paid by the consumer one way or another. Again that is my understanding. I'm still hopeful that common sense will win out, BUT...well you already know the rest.