Tobacco PACT Act Reporting

What Is the PACT Act?

On June 30, 2010, the Prevent All Cigarette Trafficking (PACT) Act (15 U.S.C. §§ 375, et seq.) became effective.

The Act requires all persons who sell, transfer, or ship cigarettes for profit to:

  1. Register with the tobacco tax administrator of the state of Montana into which shipments are made; and
  2. 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.

How to Submit PACT Act Reports

  • Email:
         DORMiscTax@mt.gov
  • Mail:
    Montana Department of Revenue
    Attn: Tobacco
    PO Box 5805
    Helena, MT 59604

Penalties for Noncompliance

Failure to comply with the Jenkins/PACT Act may result in civil fines and criminal penalties.

Electronic Nicotine Delivery Systems (ENDS)

 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.