Unlicensed Persons
An alien legally in the U.S. is not prohibited from purchasing firearms unless the alien is admitted into the U.S. under a nonimmigrant visa and does not meet one of the exceptions as provided in 18 U.S.C. 922(y)(2), such as possession of a valid hunting license or permit.
[18 U.S.C. 922 (d)(5), (g)(5) and (y)(2); 27 CFR 478.11 and 478.32(a)(5) ]
Yes, provided they are not prohibited from possessing or receiving ammunition.
[18 U.S.C. 922(g) and (n)]
A person may transfer a firearm to an unlicensed resident of their state, provided the transferor does not know or have reasonable cause to believe the transferee is prohibited from receiving or possessing firearms under federal law. There may be state laws that regulate intrastate firearm transactions. A person considering transferring a firearm should contact their State Attorney General’s Office to inquire about the laws and possible state or local restrictions.
Generally, for a person to lawfully transfer a firearm to an unlicensed person who resides out of state, the firearm must be shipped to a federal firearms licensee (FFL) within the transferee’s state of residence. The transferee may then receive the firearm from the FFL upon completion of an ATF Form 4473 and a NICS background check.
A person may loan or rent a firearm to a resident of any state for temporary use for lawful sporting purposes, if they do not know or have reasonable cause to believe the person is prohibited from receiving or possessing firearms under federal law. Another exception is provided for transfers of firearms to nonresidents to carry out a lawful bequest or acquisition by intestate succession. This exception would authorize the transfer of a firearm to a nonresident who inherits a firearm under the will of a decedent.
A person may transfer a firearm to a licensee in any state. However, a firearm other than a curio or relic may not be transferred interstate to a licensed collector.
[18 U.S.C 922(a)(5) and 922(d); 27 CFR 478.30, 478.32]
For Gun Control Act (GCA) purposes, a person is a resident of a state in which he or she is present with the intention of making a home in that state. The state of residence for a corporation or other business entity is the state where it maintains a place of business.
A member of the Armed Forces on active duty is a resident of the state in which his or her or her permanent duty station is located. If a member of the Armed Forces maintains a home in one state and the member’s permanent duty station is in a nearby state to which they commute each day, then the member has two states of residence and may purchase a firearm in either the state where the duty station is located or the state where the home is maintained.
[18 U.S.C. 921(b), 922(a)(3), and 922(b)(3); 27 CFR 478.11]
Vapes and E-Cigarettes
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.
There is no deadline. However, one must register with ATF before doing any of the acts described on the “Who is required to register with the ATF under the PACT Act?” Q&A page. As of March 27, 2021, the PACT Act will define cigarettes to include electronic nicotine delivery systems (ENDS).
No. ATF Form 5070.1 is an ATF (federal) form. Individual state and local tax administrators may have their own registration forms, which you will also need to fill out.
Yes. ATF will send a registration confirmation email/letter notification to applicants confirming the receipt of their PACT Act registration packet.
There is no Alcohol and Tobacco Tax and Trade Bureau (TTB) registration regarding 15 U.S.C. § 376(a)(1). A company only has to register with ATF, and with any states or localities that ships (sends) taxable electronic nicotine delivery systems (ENDS), cigarettes or smokeless tobacco.
No. The PACT Act does not address the receipt of products.
A person who does not sell, transfer, or ship for profit cigarettes (which will include electronic nicotine delivery systems or “ENDS” after March 27, 2021) or smokeless tobacco in interstate commerce, 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 and who does not advertise or offers cigarettes or smokeless tobacco for such sale, transfer or shipment, does not need to register with ATF. Therefore, a retailer who does not do any of these activities, but who only receives shipments from other vendors, does not need to register with ATF.
ATF compliance checks and audits will depend on numerous factors including industry compliance; thus, ATF cannot answer this question at this time. ATF currently conducts periodic PACT Act inspections and issues civil fines for PACT Act violations.
Yes. ATF works closely with industry members to conduct routine checks and audits.
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.
The PACT Act not only applies to shipments in interstate commerce (see 15 U.S.C. § 376), but also to all delivery sales (see 15 U.S.C. § 376a).
The term “delivery sale” means any sale of cigarettes (including electronic nicotine delivery systems, a.k.a. ENDS) 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.
See 15 U.S.C. § 375.
Delivery sales are subject to legal requirements relating to:
- shipping;
- recordkeeping requirements;
- all state, local, tribal, and other laws generally applicable to the sale as if the delivery sales occurred entirely within that specific state and place, including laws imposing—
- (A) excise taxes;
- (B) licensing and tax-stamping requirements;
- (C) restrictions on sales to minors; and
- (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
- the tax collection requirements set forth in subsection (D).
See 15 U.S.C. § 376a.
No. Monthly reports for electronic nicotine delivery systems (ENDS) only need to be filed in states, localities and Indian territories that tax the sale or use of ENDS, not with ATF.
Whether the USPS, a third-party common carrier, or your own delivery service is used, any person who sells, transfers or ships electronic nicotine delivery systems (ENDS) for profit in interstate commerce into a state, locality or Indian country of an Indian tribe taxing the sale or use of ENDS or who advertises or offers ENDS for such sale, transfer, or shipment, must register with ATF and file reports with the states, localities and Indian countries where the ENDS are being sold, transferred or shipped. See 15 U.S.C. §§ 375 and 376.
Additionally, an online sale of ENDS to a consumer who is not physically present is a delivery sale.
The term “delivery sale” means any sale of cigarettes (including ENDS) 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, emails, traditional mail, 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.
See 15 U.S.C. § 375.
Delivery sales are subject to legal requirements relating to:
- shipping;
- recordkeeping requirements;
- all state, local, tribal, and other laws generally applicable to the sale as if the delivery sales occurred entirely within that specific state and place, including laws imposing—
- (A) excise taxes;
- (B) licensing and tax-stamping requirements;
- (C) restrictions on sales to minors; and
- (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
- the tax collection requirements set forth in subsection (D).
See 15 U.S.C. § 376a.
Whether one person is responsible for the bad acts of another depends on general principles of law such as those pertaining to aiding and abetting and conspiracy and must be analyzed on a case-by-case basis. Generally speaking, one’s liability will be tied to one’s knowledge of and complicity in the other’s bad act.
Example of Bad Acts
For example, a manufacturer or wholesaler may reasonably believe that an out-of-state retailer/person who drives hundreds of miles to buy a tobacco product that they can readily purchase in their home state is evading tax and reporting requirements.
If the seller sells products to this retailer/person despite having reasonable cause to believe the retailer/person is not a legitimate tax-paying retailer, the seller may potentially be liable under the PACT Act and other laws.
On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect. The law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act revised definitions in the Jenkins Act, provided new requirements for registration, reporting, and recordkeeping, and increased penalties for criminal violations. The PACT Act also amends the Contraband Cigarette Trafficking Act, 18 U.S. C. Chapter 114, by providing ATF with additional inspection authority. The PACT Act generally bans the mailing of cigarettes: this provision is enforced by the U.S. Postal Service. The PACT Act also provides new delivery requirements and establishes a noncompliant delivery seller list, with prohibition on deliveries. The Act expand requirements for delivery (non-store/Internet/mail order) sales of cigarettes by requiring each delivery seller, with respect to delivery sales into a specific state and place, to (1) include on the bill of lading for the shipping package containing cigarettes or smokeless tobacco a clear and conspicuous statement that Federal law requires the payment of all applicable excise and sales taxes and compliance with applicable licensing and tax-stamping obligations; and (2) make records of all delivery sales accessible to the Attorney General.
The Act requires ATF to compile a list of noncompliant delivery sellers of cigarettes and smokeless tobacco and to distribute the list to State attorneys general, State tax administrators, common carriers and other couriers, including the U.S. Postal Service.
Cigarettes, roll-your-own tobacco, and smokeless tobacco are covered. Cigars are excluded.
Any sale of cigarettes or smokeless tobacco to a consumer if -
(A) the consumer orders by 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
(B) the cigarettes or smokeless tobacco products 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.
Any person (other than a local messenger service or the U.S. Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States.
The term “interstate commerce” includes commerce between any place in a State and any place outside of that State, commerce between a State and Indian Country in the State, or commerce between points in the same State but through any place outside of the State or through any Indian Country. The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States.
Yes, even if the sale and transportation occurred within the same State.
Yes. ATF received comments from Tribal Governments and their representatives during a consultation process, including a consultation meeting held on June 8, 2010. ATF also received written comments in response to ATF’s open letters to tribal leaders. ATF’s response to these comments, “Implementation of the Prevent All Cigarette Trafficking Act of 2009 (PACT Act) - Tribal Consultation Process” is posted on the ATF website, https://www.atf.gov/alcohol-tobacco .
At this time, no. ATF has deemed that the PACT Act is primarily self-executing and is providing information through open letters and this FAQ. However, ATF reserves the right to issue regulations and will invite comments through Tribal consultation prior to implementation as warranted.
