What is the Prevent All Cigarette Trafficking Act (PACT Act)?
A. The PACT Act, signed by President Obama on March 31, 2010, will help prevent tax evasion and help combat illegal Internet sales of cigarettes and smokeless tobacco products. (*excludes cigars and pipe tobacco) Specifically, the PACT Act will provide the following: • Bans the delivery of cigarette and smokeless tobacco products through the U.S. mail. • Requires Internet sellers and other remote sellers to pay all federal, state, local or Tribal tobacco taxes and to affix tax stamps before delivery to any customer. (as if they were located in the same state as their customers) • Mandates that the age and identification of purchasers be checked at purchase and at delivery. • Strengthens the Jenkins Act by making it a federal offense for any seller making a tobacco sale via telephone, mail order or the Internet to fail to comply with all state tax laws. For more information on Cigarette Tax and/or Other Tobacco Products Tax, please contact David M. Smith at 302-577-8958 or david.m.smith
