Notice of PACT Act Reporting Requirements
Notice of PACT Act Reporting Requirements
The Jenkins Act, 15 U.S.C. §§ 375, et. seq., as amended by the Prevent All Cigarette Trafficking (PACT) Act (hereinafter referred to as “PACT Act”), requires all persons who sell, transfer, or ship for profit cigarettes (including roll-your-own tobacco) and smokeless tobacco in interstate commerce to file reports listing the quantities, brands, and recipients of all applicable shipments.
Reports of shipments into Hawaii must be made to both the Hawaii Department of Taxation and the Hawaii Department of Attorney General.
These reports shall be filed no later than the 10th of each month. Note: The PACT Act reporting forms must be filed even for months when no tobacco products are shipped into the State.
The Preventing Online Sales of E-Cigarettes to Children Act amended the PACT Act to include electronic nicotine delivery systems (ENDS) within the definition of “cigarette.” ENDS include e-cigarette, e-Hookah, e-Cigar, vape pen, advanced refillable personal vaporizer, electronic pipe, and any component, liquid, part or accessory of an ENDS device. Effective March 27, 2021, these monthly PACT Act reports must also be made for interstate shipments of ENDS.
The PACT Act authorizes criminal and civil penalties for violation of the Act.
For sales occurring in the year 2024, PACT Act reports must be submitted online by accessing the form below. Your submission will be sent to both the Hawaii Department of Taxation and the Hawaii Department of Attorney General.
Please click the link below to continue.
Continue to online PACT Act Reporting
If you are unable to use this online submission form, please contact [email protected].