I am currently setting up a small business and would like some tax
information. What taxes and permits must I get in the state of
Pennsylvania to distribute "rolling papers" and "rolling tubes" for
people that like to roll their own cigarettes to be sold at gas
stations and convenience stores? I am not sure if there are any
special taxes to be paid since there is no actual "tobacco" involved.
Thanks!

You may want to download something like this:
http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=190&Q=188590

You'll need a sales tax certificate (Tax ID):
http://www.revenue.state.pa.us/revenue/cwp/view.asp?a=11&q=48828&revenueNav=|3637|

If you use a name different than your own (i.e., John's Smokes or
Smith's Papers is NOT a fictitious name if your name is John Smith),
then you'll need to file for a fictitious name (not sure this link
will work for you):
https://revenue-pa.custhelp.com/cgi-bin/revenue_pa.cfg/php/enduser/std_adp.php?p_faqid=663&p_created=1043864635&p_sid=zA4pqO-h&p_lva=&p_sp=cF9zcmNoPTEmcF9zb3J0X2J5PWRmbHQmcF9ncmlkc29ydD0mcF9yb3dfY250PTMmcF9wcm9kcz0mcF9jYXRzPTAmcF9wdj0mcF9jdj0mcF9zZWFyY2hfdHlwZT1hbnN3ZXJzLnNlYXJjaF9ubCZwX3BhZ2U9MSZwX3NlYXJjaF90ZXh0PWZpY3RpdGlvdXM*&p_li=&p_topview=1

I cannot imagine that you have to do anything with tobacco taxes since
you're not selling tobacco, however, I think that if you call any
accountant that does taxes for someone who DOES sell cigarettes,
you'll likely get that answer free over the phone.

~Anne Troy