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Department of Taxation and Finance

PACT Act expands Jenkins Act reporting requirements to New York State

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). There are new and expanded requirements concerning registration and reporting to the Department of Taxation and Finance. These requirements apply to all persons, including manufacturers, who sell, transfer, ship, advertise, or offer to sell cigarettes or smokeless tobacco into New York State in interstate commerce. For details, click on the link below: