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
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.