Prevent All Cigarette Trafficking (PACT Act)

Effective March 27, 2021, the PACT Act/Jenkins Act was amended by Congress to include reporting of “electronic nicotine delivery systems”, defined as any electronic device that, though an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device.  Devices include e-cigarette, e-hookah, e-cigar, vape pen, advanced refillable personal vaporizer and electronic pipe.

The Jenkins Act imposes two reporting requirements on all persons, including manufacturers, who sell, transfer, ship, advertise or offer to sell cigarettes, electronic nicotine delivery systems, roll-your-own 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 includes roll-your-own tobacco and electronic nicotine delivery systems. 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, electronic nicotine delivery systems, roll-your-own or smokeless tobacco were delivered.

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