Vape PACT Act Information by State
Alaska
Alaska does not have any specific PACT Act forms and will accept the report in any format that includes all 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.
Alabama Tobacco PACT Act Report TOB-JEN ACT
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.
California Electronic Nicotine Delivery Systems (ENDS) CDTFA-5204-PA3.
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, (i.e. 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).
Connecticut
We do have our own form plus as of Sept 13th the form will need to be filed electronically through MyConnect, our online filing system.
Click FAQ for CT for you to see what you need, and a link to the form.
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
District of Columbia
The tobacco tax filing requirements for the District is for you to register your company and obtain a cigarette license from the Department of Consumer and Regulatory Affairs (DCRA) before you can sell tobacco products. As a wholesaler/Retailer of e-cigarettes or vape products, you are required to file the quarterly Excise Tax return form FR-1000Q. florence.sam@dc.gov (202) 442-6316
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
The information you are requesting can be obtained from the “Prevent All Cigarette Trafficking Act — Registration and Reporting Requirements” info sheet which is available on the Attorney General’s website (ag.hawaii.gov) under Tobacco Enforcement Unit at Pact-Act-Info.
Iowa
You can use the same form that you are already using for OTP. Our website has been modified to include ENDS when filing electronically.
You can register by going to our website and by filling the PACT Act registration form (ATF form 5070). After you fill out this form you can email it to our inbox IDRCigarette@iowa.gov.
Iowa Tobacco ENDS PACT Act Excel Template and Upload Instructions
Idaho
A new requirement of the federal Prevent All Cigarette Trafficking (PACT) Act tool effect March 27, 2021. This requirement means you must register and file monthly reports with the Idaho State Tax Commission if you sell, transfer, or ship for-profit Electronic Nicotine Delivery Systems (ENDS) into Idaho. Also, if you sell, transfer, or ship for profit ENDS in interstate commerce, you must register and file monthly reports with the tobacco tax administrator of the state where the shipment is delivered.
Use , Idaho Cigarette and Tobacco Tax Permit Application, to register your business with the Tax Commission to comply with the PACT Act. Attach a copy of your completed federal PACT Act Registration ATF Form 5070.1.
Create your own PACT Act forms. See sample forms for PACT Act reports.
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.
Illinois PA-2 State Tobacco PACT Act Report
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.
Click to download PACT Act Form Examples.
All Massachusetts Pact Act forms can be found at cigarette and tobacco forms.
Maryland
No response received from state.
Maine
Information regarding PACT Act requirements for Electronic Nicotine Delivery Systems (ENDS), components, and/or accessories. Beginning this month, all shipments of any ENDS product, component, and accessory into the State of Maine must be reported to Maine Revenue Services.
If you ship cigarettes, roll-your-own, smokeless tobacco products, and/or ENDS products into Maine, all shipments must be reported to Maine Revenue Service in accordance with the PACT Act. You can find an explanation of the PACT Act requirements here . PACT Act Reports may be emailed to specialtaxes.mrs@maine.gov.
You may also need to register for a distributor’s license with Maine Revenue Services. A tobacco distributor is an entity that causes tobacco products to be brought into Maine, and sold to, or purchased from, any person or entity other than an already authorized tobacco distributor. (Licensed Maine distributors are listed here.) The definition of tobacco products includes: cigars; electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine; other smoking tobacco; Snuff; Snus; chewing tobaccos; and other kinds and forms of tobacco, intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means. All distributors must be licensed by Maine Revenue Services. The fine for distributing tobacco products without a license is up to $1000 per violation. The form to register for a license may be found here. Only pages 7, 8, and 11 must be printed, filled out, and mailed in to register for a tobacco distributor’s license. An instructional bulletin may be found here.
Additionally, all licensed Maine distributors must (1) provide monthly returns and schedules to Maine Revenue Services and (2) submit quarterly reports on sales of cigarettes and roll-your-own tobacco to the Maine Attorney General’s Office. Electronic schedules are required only when there is activity on a period. If a zero tobacco return is filed then a schedule is not necessary. Electronic schedules are required to be emailed to specialtaxes.mrs@maine.gov, and returns are mailed to MRS PO Box 1065 Augusta Maine 04332. Quarterly distributor reports must be provided to even if the distributor does not sell cigarettes or roll-your-own tobacco. The distributor report form may be found here and may be submitted via email to laurie.simpson@maine.gov and elizabeth.reardon@maine.gov.
Please be advised that, pursuant to Maine’s Retail Tobacco Sales Act, all sales of tobacco products, including electronic nicotine delivery system products, via the internet are prohibited. Electronic nicotine delivery systems and their associated products, including e-liquid products, meet the Maine Retail Tobacco Sales Act definition of tobacco products. As such, they are subject to the prohibition on delivery sales pursuant to Title 22 Me. Rev. Stat. §1555-B(1), which requires that all sales of tobacco products occur in direct, face-to-face exchanges. Any and all sales of electronic nicotine delivery systems or associated products to Maine consumers via the internet or over the telephone are illegal and will subject the seller to enforcement by this office, which may result in fines in excess of $1,000 per violation.
Furthermore, knowingly transporting a tobacco product or causing a tobacco product to be delivered to a consumer in the State of Maine is a violation of Title 22 Me. Rev. Stat. §1555-D. Failure to comply with this law may lead to a fine of up to $1,500 per violation.
Sincerely,
Elizabeth Reardon
Assistant Attorney General
Office of the Attorney General of Maine
6 State House Station
Augusta, Maine 04333-0006
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.
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>.
Michigan Monthly Pact Act Report
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
Missouri requests a company submit a copy of its completed federal AFT PACT Act Registration, form 5070 1, to the Missouri Department of Revenue (DOR) to serve as registration. There is no license to obtain. Companies are required to account for monthly activity using DOR form 5468, State Tobacco PACT Act PA-2 Report for Missouri. This form is submitted to both the Missouri Department of Revenue and the Missouri Attorney General by mail or by email no later than the 10th day of each calendar month for the previous month’s shipments. Applicable addresses are referenced at the bottom of the form. Additionally, Missouri does not have an agent requirement.
Form 5468 State Tobacco PACT Act PA-2 Report for Missouri
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 this link to the Notice that we published last week regarding the PACT Act.
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 with regard 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
New Mexico does not have a state specific PACT Act registration form, but we do accept the ATF form. You need to send a copy of the registration form and subsequent reports to the New Mexico Office of the Attorney General, and to the New Mexico Taxation and Revenue Department. You may use existing PACT Act monthly report forms. You can send either hard copy by mail or electronically by email to the NMOAG, but you can only send hard copy by mail to NM TRD.
1. Mailing address:
New Mexico Office of the Attorney General
Tobacco Bureau, Litigation Division
P.O. Drawer 1508
Santa Fe, NM 87504
Email: tobaccoproject@nmag.gov
2. New Mexico Taxation & Revenue
Cigarette Tax Unit
1200 S. St. Francis Drive
Santa Fe, New Mexico 87505
NM Tax & Rev. does not accept electronic submissions via email.
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.
Application for Tobacco Licenses 1-2020
PACT Notice
P.A.C.T Act Compliance Warning and Information Rev 3.2021
PACT Act Form Updated 3.2021
All the above forms can be found here: Cigarette and Other Tobacco Products Tax Forms
New York
No response received from state.
Ohio
Ohio Cigarette PACT Act Report
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
Oregon PACT Act Form (XLS)
Pennsylvania
The REV 1164 form 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. We are requesting a copy of the federal government registration to be emailed to tax.excise@tax.ri.gov
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
PACT Act reports are filed electronically for Tennessee and are uploaded into our portal, TNTAP. You must have assigned reports account to electronically file. You will be registered with a Reports account when we receive and process your PACT Act registration form for Tennessee. Reports should be filed monthly and are due on the 10th of the following month. We are currently in the process of reformatting the PACT Act report in our system. Our goal is to have TNTAP ready to accept April 2021 PACT Act report with the new requirements. The due date for April 2021 PACT Act report is May 10, 2021. We will notify you when guidance for the new requirements is published on our website.
Please refer to the following PACT Act Report filing resources:
PACT Act File Creation Instructions
PACT Act File Creation Layout
Depending on the amount and type of sales you make into Tennessee, you may also have tax obligations for sales tax, business tax, and/or franchise and excise tax. Please contact our Taxpayer Services Division at 615-253-0600 to determine if you must register for Sales & Use Tax, Business Tax, and Franchise & Excise Tax accounts.
Additional information on our current PACT Act Report is available on website.
If you had ENDS sales into Tennessee from March 27 – 31, 2021, please complete Draft TN ENDS PACT Act Report Form and email it to Resale.Data@tn.gov. The Draft TN TOB PACT Act Report Form only needs to be completed if you had cigarette, Roll Your Own (RYO), or smokeless tobacco sales into Tennessee as well.
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). 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
Utah TC-557, Cigarette and Tobacco PACT Act Monthly Report
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. Online registration is available through the Business for West Virginia website.
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-applications-forms
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
The official PACT registration form can be found at ATF.GOV.
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 FTA forms.
ATF PACT Act Requirements
Prevent All Cigarette Trafficking (PACT) Act
FTA Tobacco Uniformity PACT Act Reports
Click here for the revised PA-1 & PA-2 PACT Act reports.
Click here for the PA-1 & PA-2 Excel spreadsheet.
For more information please visit Avior TobTax.
