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Vape PACT Act Information by State

Vape PACT Act reporting Survey by state 

Alaska

Alaska does not have any specific PACT Act forms and will accept the report in any format that includes all of the required information.

The report can be emailed to dor.tax.cigarette@alaska.gov

Alabama

The first form registers your company with us.  The second form is the monthly reporting form.  The form can be emailed to us monthly at tobacco.account@revenue.alabama.gov.  The number to the ABC Board is 334-271-3840 in order to get the permit that allows you to sell the Vape products in the state.

If you have any additional questions, please don’t hesitate to contact tobacco.account@revenue.alabama.gov

Arkansas

No response received from state.

Arizona

We do not have any vape specific PACT Act Forms. You should be able to use the existing report. We are requesting that vape Pact Act reports be emailed to luxurytax@azdor.gov

California

The California Department of Tax and Fee Administration (CDTFA) created a special notice to provide information about the new reporting requirements under the PACT Act for ENDS. The notice provides specific information about registering and filing the monthly report with us. PACT Act reporting of ENDS begins with the March 2021 filing period. We are also currently working on updating our online registration and filing system to help you file online, and updating our Tax Guide for Cigarettes and Tobacco Products on our website. Our new CDTFA-5204-PA3, California Electronic Nicotine Delivery Systems (ENDS) PACT Act Report is available on our website. Please visit our Tax Guide for Cigarettes and Tobacco Products in early April 2021 for updates.
 
Effective March 27, 2021, the Preventing Online Sales of E-Cigarettes to Children Act extends the applicability of the PACT Act to ENDS by amending the federal definition of cigarette to include ENDS. Any person who sells, transfers, or ships (for profit) ENDS in interstate commerce, whereby such ENDS are shipped into California, a locality, or Indian country taxing the sale or use of ENDS, or who advertises or offers ENDS for such a sale, transfer, or shipment is required to register and file monthly reports with the CDTFA. You may register on our Online Services website for a PACT Act account. If you already have a PACT Act account with us, you do not need to register with us for a separate PACT Act account for ENDS. You will be able to file online under your existing PACT Act account once our updates for incorporating ENDS are completed. Monthly PACT Act reports are due by the 10th day of each calendar month for the previous calendar month’s shipments.
 
Out-of-state online sellers of tobacco products, excluding cigars, that make retail sales to California consumers are considered Delivery Sellers according to Revenue and Taxation Code (RTC) Section 30101.7. Pursuant to RTC 30101.7, if your business is out-of-state selling ENDS with nicotine to consumers in California, you are required to register with the CDTFA for a Cigarette and Tobacco Products Distributor License, Tobacco Products Distributor Tax License (Account). If your business is out-of-state selling ENDS without nicotine only, you are required to register for a PACT Act account only. If your business is engaged in business in California according to RTC 6203 or RTC 30108, you may also be required to register with the CDTFA for a Seller’s Permit to collect and report the use tax that is owed on the retail sales of tangible personal property to California consumers. Please see our guide, Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision for registration requirements for sales and use tax.
 
The answers given are intended to provide general information and will not serve as a basis for relief of liability under R&TC section 30284.
 
For additional information regarding California cigarette and tobacco products licensing and tax law, please see our Tax Guide for Cigarettes and Tobacco Products on our public website.

Colorado

Colorado doesn't have a specific form to report PACT Act. Most distributors send an excel spreadsheet with the information to dor_excisetax@state.co.us or as an attachment on their Revenue Online account. As long as all the required information is there, (ie. the name and address of the person to whom the shipment was made; the brand and the quantity delivered to the person in the specific shipment; and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller.) The FTA uniformity committee is working on revising the uniform form (PA-2), until there is a separate form, PA-2 can also be used to report ENDS deliveries into Colorado (preferably received as an email or an attachment in Revenue Online).

Delaware

The Delaware Division of Revenue will accept the existing federal PACT Act forms (PA-1 and/or PA-2) filed on a monthly basis for tobacco/vape products shipped into the State of Delaware.
 
The monthly reports may be sent to the following email address:
 
Lawrence.brown@delaware.gov

Florida

No response received from state.

Georgia

Kindly send your monthly vape tax reports to us in a spreadsheet format beginning with January 2021. Please list the Distributor, vape license number, type, quantity in ml (closed system) and dollar amount.

Hawaii

No response received from state.

Iowa

No response received from state. 

Idaho

At this time we are still in the process of finalizing our process regarding the new PACT Act amendment. Once we have everything finalized we will send you the appropriate information so that you can begin filing your PACT Act returns with Idaho.

Illinois

Please use the form PA-2 to report vape/e-cigarette sales into Illinois.  In Step 2, select ‘6’ Other for e-cigarette sales for ‘Type’.

If you have any further questions, please contact rev.atp-mfr@illinois.gov.

Indiana

The Indiana Department of Revenue is working toward an electronic reporting option for Indiana. All e-cigarette manufacturers, cigarette manufacturers and retail sellers that are required to obtain a license from the Indiana Alcohol Tobacco Commission, all distributors who are required to obtain a license from the Indiana Department of Revenue, and all manufacturers required to certify with the Indiana Attorney General’s office are receiving this letter. These changes to the PACT Act apply to those entities that sell, transfer or ship ENDS products into Indiana.


Once more information is available, it will be sent. For questions regarding the PACT Act, you may email the Indiana Department of Revenue at INCigTax@dor.in.gov or call 317-615-2710

Kansas

The Department is currently working on updating the forms and will be posting them to the website as soon as possible.  We are also working on updating our electronic filing of the forms and will post the specs as soon as possible as well.  
 
If you have any further questions, please do not hesitate to contact us at kdor_cigtob@ks.gov.

Kentucky

All cigarette/tobacco filers are required to electronically register and electronically file forms/reports/returns.  Since the Kentucky XML schema (which is the same as the FTA Tobacco Uniformity schema) captures all required fields, no additional forms/reports/returns are required beyond the requirements in the XML schema.

Louisiana

Louisiana will accept the ATF’s PACT Act Registration Form and the FTA Uniformity ENDS  PACT Act Report for reporting. Registration and reporting should be emailed to Tobacco.Excise@la.gov.

Questions concerning the PACT Act should be sent to tobacco.PACT@la.gov or 225-219-2786.

Massachusetts

We are working to get the forms updated and will be posting new information on this site.

https://www.mass.gov/lists/dor-cigarette-and-tobacco-forms-and-legal-do…-

Maryland

No response received from state.

Maine

No response received from state.

Michigan

Michigan does not administer a tobacco tax on products that do not contain tobacco (for example vape/e-liquid product).  Feel free to check our website periodically for updates www.michigan.gov/tobaccotaxes .
 
Due to recent changes in PACT (Prevent All Cigarette Trafficking Act – a Federal Regulation that is maintained by each state) you may have PACT registration/filing requirements.  Inquiries regarding PACT requirements are handled by the Michigan Tobacco Tax Enforcement Unit <Treas_Tobacco_Tax_Enforcement@michigan.gov>.

Minnesota

Using the current Pact forms process will work just fine.
 
Minnesota Revenue will have updated PACT Act information and forms posted to the Minnesota Revenue web page later today.

Mississippi

No response received from state.

Missouri

No response received from state.

Montana

We do not require that you use this form as long as the report that you send us contains all the information required.  Also, the PACT Act Registration form is not required but greatly appreciated if sent ahead of time.

North Carolina

Please see the link to the Notice that we published last week in regards to the PACT Act. 
https://www.ncdor.gov/documents/notice-new-jenkinspact-act-reporting-re…

North Dakota

The new provisions to the PACT Act report concerning Electronic Nicotine Delivery Systems (ENDS) takes effect on March 27, 2021. North Dakota does not currently have a tobacco excise tax on ENDS. With this being the case, North Dakota does not require PACT Act registration and monthly PACT Act reporting specific to ENDS.

North Dakota will continue to require PACT Act registration and monthly PACT Act reporting in regards to sales of cigarettes and smokeless tobacco into North Dakota from out of state suppliers. Existing PACT Act forms can be used in these instances.

Nebraska

ENDS products are not subject to a Nebraska excise tax. Nebraska will not require monthly PACT Act reporting for ENDS products.

New Hampshire

NH does not have specific vape forms/reports for the PACT Act.  Please use the same report you use for other states.  However, please note that New Hampshire laws do not allow for wholesalers to sell direct to consumers. All wholesalers must be licensed in NH and may only sell their products to other wholesalers or retail locations in New Hampshire. Feel free to call our tobacco information line at 603-230-4359 should you have additional questions.

New Jersey

For the PACT Act registration, you can email us the federal registration form.  For the monthly reporting, we accept any format as long as it contains the required information.  You can email those monthly reports to us also.  We are placing a link below to information regarding remote sellers.  If you qualify as a remote seller, you would need to register as a remote seller and register for Tobacco & Vapor Products Tax.  If you need to register, please email us back, and we will give you further information.

https://www.state.nj.us/treasury/taxation/remotesellers.shtml

New Mexico

No response received from state.

Nevada

You will need to apply for an OTP wholesale Dealers License if they are selling to end consumers and retailers. If they are only selling to Nevada Licensed OTP wholesalers, you will not need the license, however, you will be required to complete the PACT Act form.
 
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/Application%20f…
 
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/PACT%20Notice.p…
 
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/P.A.C.T%20Act%2…
 
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/PACT%20Act%20Fo…
 
All of the above forms can be found here: https://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/

New York

No response received from state.

Ohio

No response received from state.

Oklahoma

In Oklahoma e-cigarettes and vapor products are subject to sales tax.  If your clients are selling directly to consumers they will need to apply for a vendors use tax account.  In addition to filing and paying tax they will need to send in a PACT Act report reporting all sales into Oklahoma.
 
To apply for a vendor use tax account, proceed to https://oktap.tax.ok.gov/OkTAP/Web/_/ and select the “Register” link.  Then select “New-Remote Seller Registration”.  Complete the registration as directed. 

If the distributors are selling to other wholesalers/distributors they would only need to file a PACT Act report for all sales into Oklahoma.
 
All companies will need to send in the PACT Act Registration form.  They can either email it to me or mail in the form to:
Oklahoma Tax Commission
2501 N Lincoln Blvd
Oklahoma City, OK73194

Oregon

No response received from state.

Pennsylvania

The REV 1164 was updated to include E-Vapes. They would also need to send in the ATF Registration form.

Rhode Island

We are in the process of reviewing this process at this time.

South Carolina

If you would like to report your vape product sales the current form will work, as we do not have another form for vape products.  Also, South Carolina does not currently have a ENDS/vape excise tax,  nor do we require a specific registration for the sale or distribution of vape products.

South Dakota

South Dakota does not have an excise tax on vaping products. Therefore there is no required vaping PACT Act reporting at this time. If in the future South Dakota taxes vaping at the excise tax level reporting would be required.

Tennessee

No response received from state.

Texas

No response received from state.

Utah

Please use the existing PACT Act registration form published by the ATF. Completed forms should be sent to the taxpactreport@utah.gov email address. Keep in mind that online sales of tobacco / e-cigarette products are restricted in Utah, and except for sales to licensed entities (licensed distributors) they are unlawful (see UCS 59-14-808  https://le.utah.gov/xcode/Title59/Chapter14/59-14-S808.html?v=C59-14-S8…). Also, most Utah e-cigarette outlets are licensed as retailers so they must purchase tax-paid products from Utah-licensed distributors. We recommend that out-of-state entities obtain a Utah tobacco/e-cig distributor’s license. 

When e-cigarette products became taxable in Utah on July 1, 2020, distributors became responsible for the Utah excise tax levied on e-cigarette products. Distributors are required to post a bond, collect the tobacco/e-cigarette excise tax, and file quarterly tobacco returns to remit the collected tax. With that said, online sales of tobacco/e-cigarette products to unlicensed Utah entities is unlawful in Utah (see Utah Code Section 59-14-509, 59-14-808, 76-10-105.1). Furthermore, Utah tobacco/e-cigarette products retailers must purchase their tobacco/e-cigarette products tax-paid from Utah licensed distributors and they must sell them in face-to-face transactions to their Utah customers. What does this means for VR Products I LLC? If VR Products I LLC intends to sell its products lawfully to Utah retailers, it must obtain a Utah e-cigarette distributor’s license and post a bond. Moreover, since Utah taxes tobacco/e-cigarette products at the distributor level, VR Products I LLC would be responsible to collect and remit the tobacco/e-cigarette tax for its Utah customers (retailers). If VR Products I LLC only sells to licensed Utah distributors, it does not need a Utah tobacco/e-cigarette license. 

What you should do:

If you need to become licensed as a Utah distributor, do the following:

1.      Complete form TC-69, Utah State Business and Tax Registration, and form TC-69 Schedule TOB, Cigarette and Tobacco. These forms are available on our website at tax.utah.gov.
2.      You must post either a surety bond or a cash bond if you sell e-cigarette products to Utah retailers. The minimum value of the bond is $500.
a.      To post a surety bond, complete TC-763E, E-cigarette Tax Surety Bond, and send us the original bond and form TC-763E. The form is available on our website at tax.utah.gov/forms.
b.      To post a cash bond, use our secure Taxpayer Access Point (TAP) at tap.utah.gov.
c.      Mail the application along with the required $30 fee within 30 days of this letter.
Send your response to us by April 30, 2021 at:

Utah State Tax Commission
210 N 1950 W
Salt Lake City, Utah 84134-3000

Virginia

No response received from state.

Vermont

No response received from state.

Washington

There are new forms available to report Electronic Nicotine Delivery Systems (ENDS). The forms are located on our website here. The first monthly reporting is due by April 15th.
 
New forms
You may use either document to submit your ENDS sales:
·       Schedule C4 (ENDS) (fill-in)
·       Schedule C Combined Workbook (.xlsx)
 
Where to send forms and questions:
Reports may be submitted in one of the following ways:
·        Email at DORCigarettes@DOR.WA.GOV
·        My DOR secure message: Select No Account and message type Cigarette, Vapor & Tobacco Tax.
 
If you have any questions, please email DORCigarettes@DOR.WA.GOV.
 
Please watch our website at dor.wa.gov for updates.

Wisconsin

Wisconsin requires Vapor Distributors shipping their product into Wisconsin to apply for a Tobacco/Vapor Products Distributor permit in order to file the Pact Act Reports. We do not use the FTA registration form.
 
To apply for a Tobacco/Vapor Products Distributor permit, the application is on the Cigarette, Tobacco and Vapor Products Tax page, under "Cigarette, Tobacco and Vapor Products Forms", then Permit and License Applications". Apply using the CTP-129, the original application, security and Business Tax Registration fee must be sent to us via mail or overnight service, applications are not accepted when submitted via the internet. Here is a link to the application: https://www.revenue.wi.gov/dorforms/ctp-129.pdf.

Security of $3,000.00 is required for this permit and can be provided in the form of a cash security deposit (check) or surety bond (A-133 attached). If providing a surety bond, send us the original form, use our form A-133, here is the link: https://www.revenue.wi.gov/TaxForms2017through2019/a-133.pdf
Our Auditors require all applicants for the Tobacco/Vapor Products Distributor permit provide a sample invoice (attached) that includes specific requirements. Attached is a Sample Invoice Requirement document that details the information required. You can send the sample invoice with the application or indicate that you are working on it.

Please note: issuance of the Tobacco/Vapor Products Distributor permit creates a monthly filing requirement, you must file a return even if you have no activity and/or tax due. Here is a link to our Cigarette, Tobacco and Vapor Products Tax page, you may want to review: https://www.revenue.wi.gov/Pages/Businesses/Tobacco.aspx
Once you have a permit you will use the FTA reporting form to file the monthly report required beginning March 27, 2021. Here is a link to the form: https://www.taxadmin.org/tobacco-tax-uniformity-project
To file Wisconsin Pact Act reports, go to our Cigarette, Tobacco and Vapor Products Tax page, under "Online Services", then "Pact Act reports" here is a link to the information: https://www.revenue.wi.gov/Pages/OnlineServices/cig.aspx

West Virginia

Distributors of any tobacco product into West Virginia must register to do business in West Virginia, as well as file and pay any applicable reports and taxes.  Information regarding registration can be found on the Business Registration page of the West Virginia State Tax Department website, https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistra… registration is available through the Business for West Virginia website, https://business4.wv.gov/Pages/default.aspx.

There is no separate PACT Act registration for West Virginia.  PACT Act reports can be attached to the monthly West Virginia Tobacco Products Tax Report, if the company is required to file it.  Most tobacco distributors are required to file the monthly report and pay the taxes due.  If necessary, PACT Act reports may be sent to Mary.K.Stiles@wv.gov with a cc to Cliff.O.Wilkinson@wv.gov.

Wyoming

If your business is manufacturing, importing, wholesaling cigarettes, other tobacco products, electronic cigarettes and vapor material (all vaping products, liquids, components, and accessories, whether they contain nicotine or not) you will need a Wyoming Tobacco license.  
The Tobacco License Application form  007 can be found on our website at Cigarette Tax Forms - Wyoming Department of Revenue
You may also be required to obtain a Wyoming Sales Tax License if you meet the remote seller threshold.   Please read “Are You A Vendor” and “Remote Sellers” bulletin to see if you will need a Wyoming Sales Tax License.  
Bulletins can be found at: http://revenue.wyo.gov/Excise-Tax-Division/sales-use-tax-bulletins
Licensing form can be found on our website at http://revenue.wyo.gov/Excise-Tax-Division/sales-and-use-tax-license-ap…;
The PACT Act registration form can be submitted to our office at: 
Wyoming Department of Revenue
122 West 25th Street, Suite E301 
Herschler Building East
Cheyenne WY 82002-0110

or

dor@wyo.gov

The official PACT registration form can be found at:
https://www.atf.gov/alcohol-tobacco/docs/form/prevent-all-cigarette-tra…
The pact act also requires you to complete the PACT act monthly form.  It is due on the 10th of the following month.  
The official form can be found at: 
https://old.taxadmin.org/fta/tobacco/pact/uniform_forms_032913.pdf
 

 

 

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