On June 30, 2010, the Prevent All Cigarette Trafficking (PACT) Act, 15 U.S.C. ยงยง 375, et seq., became effective.
The Act requires all persons who sell, transfer, or ship cigarettes for profit to:
- Register with the tobacco tax administrator of the state of Montana into which shipments are made; and
- File monthly reports no later than the 10th of each month with both the Montana tobacco tax administrator and the Montana Attorney General's Tobacco Enforcement Program staff.
Submit PACT Act reports:
- Email
- DORMiscTax@mt.gov
- Mail
- Montana Department of Revenue
Attn: Tobacco
PO Box 5805
Helena, MT 59604
Noncompliance with the Jenkins/PACT Act risks the prospect of civil fines and criminal penalties.
For more information on these requirements, please contact us.
Beginning March 27, 2021, anyone selling Electronic Nicotine Delivery Systems will be subject to the PACT act.
Electronic Nicotine Delivery Systems include:
- E-cigarettes,
- E-hookahs, E-cigars,
- Vape pens,
- Advanced refillable personal vaporizers,
- Electronic pipes, and
- Any component, liquid, part, or accessory of an ENDS device, without regard to whether the component, liquid, part, or accessory is sold separately from the device.