The first PACT Act reports were due on April 10, 2021.
According to 15 U.S.C. § 376(a)(2), all reports are due on the 10th day of each calendar month with the tobacco tax administrator of the state into which shipments are made, a memorandum or a copy of the invoice covering every shipment of cigarettes (includes electronic nicotine delivery systems, a.k.a. ENDS) or smokeless tobacco made during the previous calendar month into the state. Each memorandum or invoice must include the name and address of the person to whom the shipment was made, the brand, the quantity, the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller. All invoice and memoranda information relating to specific customers must be organized by city or town and by zip code.