Alcohol and Tobacco Q&As

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Alcohol

The sale of alcohol and tobacco to minors?

Electronic Nicotine Delivery Systems (ENDS)

What are the different types of Electronic Nicotine Delivery Systems (ENDS) products?

Tobacco

What should a consumer know about purchasing cigarettes on the internet?
The sale of alcohol and tobacco to minors?
Someone in the United States selling cigarettes or other tobacco products that are marked “Tax-Exempt” For use outside the U.S.” or with similar notice?
Can individuals import cigarettes purchased outside the U.S. for personal use?
A retail store selling single (loose) cigarettes?
A business acquiring cigarettes and not paying taxes on them?

Vapes and E-Cigarettes

Will ATF acknowledge receipt of successful PACT Act registration by the applicant in writing?
Who is required to register with the ATF under the PACT Act?
When will the first monthly PACT Act state reports be due?
Under the PACT Act, what are the requirements for reporting ENDS online sales through third party common carriers?
Under the PACT Act, are intrastate shipments within a state handled differently than interstate shipments?
Is there a deadline for registering with the ATF under the PACT Act?
Is a TTB registration different from ATF registration, and do I need to register with both?
If a retailer neglects their tax or reporting duties under the PACT Act, can the manufacturer be held liable?
How often will PACT Act compliance checks and audits be administered?
Does Form 5070.1 need to be filled out for each individual state?
Do we need to file a monthly PACT Act report in states that do not apply taxes to ENDS products?
Do retailers that don’t ship products need to register with ATF to receive shipments from other vendors?
Can all registered PACT Act businesses expect to be inspected at some point?
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