Any person who sells, transfers, or ships for profit cigarettes, electronic nicotine delivery systems or “ENDS” (which refers to vapes and e-cigarettes), or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a state, locality or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco must first register with ATF. In addition, any person who advertises or offers cigarettes (including ENDS after March 27, 2021) or smokeless tobacco for such sale, transfer, or shipment, must first register with ATF. See 15 U.S.C. §§ 375 and 376.