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Prevent All Cigarette Trafficking (PACT Act)

Effective June 29, 2010, the federal Prevent All Cigarette Trafficking Act, (PACT Act) amended provisions of the Jenkins Act (15 U.S.C. §§ 375 - 378) regarding the shipment and packaging of tobacco; compliance with state tax and licensing requirements relating to tobacco; and the filing of certain reports to state tax administrators.

As amended, the Jenkins Act now imposes two reporting requirements on all persons, including manufacturers, who sell, transfer, ship, advertise or offer to sell cigarettes or smokeless tobacco in interstate commerce. The first requirement concerns initial registration, and the second is a monthly reporting requirement. Both the registration and the monthly reports must be filed with the Pennsylvania Department of Revenue.

For purposes of the Jenkins Act, the definition of cigarette now includes roll-your-own tobacco. Interstate commerce is defined as commerce between a state and any place outside the state; commerce between a state and any Indian country in the state; or commerce between points in the same state but through any place outside the state or through any Indian country. A sale, shipment or transfer of cigarettes or smokeless tobacco made in interstate commerce is considered to have been made into the state, place or locality in which the cigarettes or smokeless tobacco were delivered.

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