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of the Commonwealth of Pennsylvania

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    Tobacco Products Taxes

    Prevent All Cigarette Trafficking (PACT Act)

    The federal Prevent All Cigarette Trafficking Act, (PACT Act) amended provisions of the Jenkins Act (15 U.S.C §§ 375 – 378) regarding the shipment and packaging of tobacco; compliance with state tax and licensing requirements relating to tobacco; and the filing of certain reports to state tax administrators. 

    Overview

    For the purposes of the Jenkins Act, the definition of cigarette includes roll-your-own tobacco and electronic nicotine delivery systems.  Interstate commerce is defined as commerce between a state and any place outside the state: commerce between a state and any Indian country in the state; or commerce between points in the same state but through any place outside the state or through any Indian county.  A sale, shipment or transfer of cigarettes or smokeless tobacco made in interstate commerce is considered to have been made into the state place or locality in which the cigarettes, electronic nicotine delivery systems, roll-your-own or smokeless tobacco were delivered.

    Any persons (including manufacturers, wholesalers, importers and delivery sellers) who sell, transfer, ship, advertise or offer to sell cigarettes or smokeless tobacco in interstate commerce must come into full compliance with the PACT Act immediately.

    To register, complete REV-1904, Prevent All Cigarette Trafficking Act Registration Form [PDF] and email it to the department at ra-btftmisctax@pa.gov. 

    On or before the 10th day of each calendar month, any person who sells, transfers, ships, advertises, or offers for sale cigarettes or smokeless tobacco in interstate commerce must file with the tobacco tax administrator of the state into which the shipment is made, a memorandum or a copy of the invoice covering each and every shipment of cigarettes or smokeless tobacco made during the previous calendar month into the state.

    PACT reporting forms, Cigarette Sales Report (REV-1163) [PDF] and Tobacco Sales Report (REV-1164) [PDF] are forms for reporting shipments made into Pennsylvania only.

    Send your completed reports electronically to ra-btftmisctax@pa.gov. Reports can also be filed via myPATH.

    Questions regarding the PACT Act and PACT Act compliance should be directed to the department at ra-btftmisctax@pa.gov.