The PACT Act requires any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco or advertises such 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—or who advertises or offers cigarettes or smokeless tobacco for such a sale, transfer, or shipment—must comply with certain procedural requirements: Any person engaged in activities described above must register with ATF and with the tobacco tax administrators of the State and place into which such shipment is made or in which such advertisement or offer is disseminated. The Law requires registration with both entities.
Violators of the PACT Act, as amended, are subject to criminal and civil penalties. Violations include, but are not limited to, failure to properly register and file monthly reports as required under the amended PACT Act, as well as failing to register for, file and pay state & local sales and use and electronic cigarette products taxes.