taxes

Prevent All Cigarette Trafficking (PACT) Act Reporting

Under this federal statute, some entities are required to report sales of cigarettes, certain tobacco products, and electronic nicotine delivery systems (ENDS) into the states where they sell or advertise the products.

Who is responsible for this report?

Persons who sell, transfer, or ship for profit – or who advertise the sale, transfer, or shipment of – cigarettes, smokeless tobacco and ENDS (including e-cigarettes, "vapes" and other systems) into Texas are required to submit these reports. The Texas Comptroller of Public Accounts is the Texas state agency responsible for maintaining reports submitted. See U.S. Code Section 376, Reports to State Tobacco Tax Administrator (PDF).

Due Date

Reports are due on the 10th of each month following the reporting month.

Reporting Requirements

The monthly reports must be emailed to the Tobacco Section of the Texas Comptroller’s Account Maintenance Division at mfg.reports@cpa.texas.gov. Use the Federation of Tax Administrators’ (FTA) uniform version of the PACT Act Report (PDF) to comply.

Additional Resources

• Prevent All Cigarette Trafficking (PACT) Act
• Non-Settling Manufacturers (NSM)/Subsequent Participating Manufacturers (SPM) Reporting
• Tobacco Reporting