How to File Cigarette/Tobacco/ENDS PACT Act Report by State 2021?
Depending on state PACT Act filing requirements, there are three ways to submit your PACT Act report, print and mail the report, email the report, or upload the report e-file to state. Most reports are due by the 10th day of each calendar month. PACT Act Reports should be submitted to both the Department of Taxation and the Attorney General’s Office. The new Federal PACT Act change to include vape products starting April 1, 2021, is for informational purpose on the report.
Alaska
The report can be emailed to dor.tax.cigarette@alaska.gov.
Alabama
The report can be printed and mailed to P. O. Box 327555, Montgomery, AL 36132-7555.
Arizona
Pact Act Reports to be emailed to luxurytax@azdor.gov.
California
The report is due no later than the 10th day of each calendar month for the previous calendar month’s shipments. To file or upload your report online, go to www.cdtfa.ca.gov and select Login/Register. If necessary, you may mail the report to California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0088.
Colorado
Most distributors send an PACT Act Excel spreadsheet with the information to dor_excisetax@state.co.us or as an attachment on their Revenue Online account.
Delaware
The PACT Act monthly reports may be sent to the following email address Lawrence.brown@delaware.gov
District of Columbia
No response received from state.
Florida
No response received from state.
Georgia
Joseph.Sewell@DOR.GA.GOV (404) 724-7257
Hawaii
The monthly reporting forms may be sent as PDF documents to the Hawaii Attorney General Tobacco Enforcement Unit’s email address: atg.tobaccoenforcementunit@hawaii.gov. In the alternative, the monthly reporting forms may be mailed to: Department of the Attorney General, Tobacco Enforcement Unit, 425 Queen Street, Honolulu, HI 96813.
Iowa
Iowa Tobacco ENDS PACT Act Excel Template and Upload Instructions
Idaho
Illinois
Send Illinois PA-2 State Tobacco PACT Act Report by e-mail to REV.atp-mfr@illinois.gov by the 10th of each month.
Indiana
Julie Smith julsmith@dor.IN.gov (317) 615-2528
Kansas
kdor_cigtob@ks.gov (785) 296-2652
Kentucky
All cigarette/tobacco filers are required to electronically file forms/reports/returns using Kentucky XML schema. No additional PACT Act files are required.
Louisiana
FTA Uniformity ENDS PACT Act Reports should be emailed to Tobacco.Excise@la.gov.
Massachusetts
The Massachusetts Tobacco Tax Administrator (MTTA) recommends using electronic means to file your PACT Act Information with the Commonwealth of Massachusetts Department of Revenue. Standard Excel files can be electronically attached to an email and sent to the following MTTA address: mataboccoexcise@dor.state.ma.us. Data field and formatting details for these Excel files can be found at the following link. Click to download PACT Act Form Examples.
If filing a paper form, mail to: Massachusetts Department of Revenue, Cigarette and Tobacco Excise Unit, P.O. Box 7004, Boston, MA 02204-7004
Maryland
No response received from state.
Maine
You can find an explanation of the PACT Act requirements here . PACT Act Reports may be emailed to specialtaxes.mrs@maine.gov.
Michigan
Mail the completed form 5746 report to: Michigan Department of Treasury, Tobacco Tax Enforcement, P.O. Box 30140, Lansing, MI 48909
Minnesota
To report PACT Act:
1. Enter sales in PACT Act Tobacco ENDS Excel Template or PACT Act Cigarette Excel Template
2. Upload the file in Virtual Room
You must follow the instructions in the templates. If you do not, your reports will be rejected.
Virtual Room is a secure space online to exchange files with us. Contact us at cigarette.tobacco@state.mn.us or 651-556-3035 to create an account.
Mississippi
No response received from state.
Missouri
Mail form 5468 to: Taxation Division , P.O. Box 811, Jefferson City, MO 65105-0811 and Missouri Attorney General, P.O. Box 899, Jefferson City, MO 65102-0899 tobacco.pactact@ago.mo.gov
Montana
North Carolina
A person may file FTA PACT Act report by sending it to the following e-mail address: NCPactActDeliverySales@ncdor.gov
North Dakota
North Dakota does not require PACT Act registration and monthly PACT Act reporting specific to ENDS.
Nebraska
Nebraska will not require monthly PACT Act reporting for ENDS products. For more information contact garrett.nedved@nebraska.gov
New Hampshire
New Jersey
New Mexico
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. 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
Nevada
Reports should be submitted to both the Nevada Department of Taxation and the Nevada Attorney General’s Office electronically. Please do not mail hard copies.
Nevada Department of Taxation
Attn: MSA Enforcement Unit
Taxation-AdminMSA@tax.state.nv.us
Nevada Attorney General’s Office
Attn: Tobacco Enforcement Unit
tobaccoenforcement@ag.nv.gov
New York
No response received from state.
Ohio
Email: PACTAct@tax.state.oh.us Mail: Ohio Department of Taxation, Excise Tax Division, P.O. Box 530, Columbus, Ohio 43216-0530
Oklahoma
PACT Act reports may be mailed to: Office of the Oklahoma Attorney General, Tobacco Enforcement, 313 N.E. 21st Street, Oklahoma City, OK 73105
Oregon
OREGON DEPT. OF REVENUE, Attn: Special Programs Admin., P.O. Box 14630, Salem, OR 97309, TCUunit@oregon.gov
OREGON DEPT. OF JUSTICE, Attn: Tobacco Enforcement, 1162 Court Street, NE, Salem, OR 97301, tobaccoenforcementBSR@doj.state.or.us
Pennsylvania
Send your PACT Act reports electronically to rabtftmisctax@pa.gov.
Rhode Island
South Carolina
Michael.Gilstrap@dor.sc.gov 864-552-4919
South Dakota
Tennessee
Complete TN ENDS PACT Act Report Form and email it to Resale.Data@tn.gov.
Texas
No response received from state.
Utah
Follow these steps to complete and submit your return:
1. Download the current template TC-557 and save to your computer before using.
2. Follow the detailed instructions to complete and save your return.
3. Sign in to your account at Taxpayer Access Point (TAP).
4. Import and submit your file.
Virginia
No response received from state.
Vermont
Use the PA-3.xls template to report all tobacco transaction into or within Vermont for the preceding month. If you need a copy of the template, you can request one at tax.miscellaneous@vermont.gov. You can login to your account myvtax.vermont.gov and upload PA-3.xls. Vermont also accepts FTA PA-1 and PA-2 reports.
Washington
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.
Wisconsin
To file Wisconsin Pact Act reports, go to Cigarette, Tobacco and Vapor Products Tax page, under “Online Services”, then “Pact Act reports” here is a link to the information.
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
The PACT Act 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.
For more information please visit Avior TobTax.