Amends the Jenkins Act (15 U.S.C. 375-378) and CCTA (18 U.S.C. 2341-2346)
The Prevent All Cigarette Trafficking Act (PACT) Act law went into effect on June 29, 2010. The PACT Act features several major components: it regulates the mailing of cigarettes and smokeless tobacco products to consumers through the U.S. Postal Service; adds new requirements for registration, reporting, delivery, and recordkeeping, including a List of Unregistered or Non-Compliant Delivery Sellers; increases penalties to a felony up to 3 years imprisonment; and gives ATF inspection authority to examine any records required to be maintained and any cigarettes or smokeless tobacco kept on the premises.
Who Has to Register with ATF?
Any person who sells, transfers, or ships for profit of cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are into a state, locality, or Indian country of an Indian tribe taxing sale or use of cigarettes or smokeless tobacco or who advertise or offer's cigarettes or smokeless tobacco for sale, transfer or shipment.
- Common Carrier - Any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air merchandise between a port or place and a port or place in the United States.
- Consumer - Any person that purchases cigarettes or smokeless tobacco.
- Delivery Sale - Any sale of cigarettes or smokeless tobacco to a consumer if the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mails, or the internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made. Or the cigarettes or smokeless tobacco are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.
- Delivery Seller - A person who makes a delivery sale.
- Interstate Commerce - 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 country.
- Tobacco Tax Administrator - The state, local, or tribal official duly authorized to collect the tobacco tax or administer the tax law of a state, locality, or tribe, respectively.
- PACT Act Information Guide
- PACT Act Law
- Registering as a Foreign Manufacturer Pursuant to 15 U.S.C. Section 376 (September 4, 2013)
- TTB Ruling 2010-4 - Cigarette-making Machines in Retail Establishments (November 4, 2010 - please read notice)
- State Excise Tax Rate on Cigarettes (November 2016)
- Prevent All Cigarette Trafficking (PACT) Act Registration Form (ATF Form 5070.1) (722.64 KB)
- Prevent All Cigarette Trafficking (PACT) Act Registration Form (Continuation Sheet) (ATF F 5070.1A) (730.99 KB)
Submit Registration to:
Bureau of Alcohol, Tobacco, Firearms and Explosives
99 New York Ave. NE
c/o 90 K Street NE, Suite 250
Washington, DC 20226