South Dakota Cigarette P.a.c.t. Act Report Template - Dor Tobacco Page 2
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1
2General Information
Step-by-Step Instructions
What does the P.A.C.T. Act refer to?
Step 1: Identify your business
The Prevent All Cigarette Trafficking Act of 2009 is
License number – write the license number or other
commonly referred to as the PACT Act. Senate Bill 1147
identification
number issued to you by the State of South
was signed and became public law.
Dakota.
It is the purpose of this Act to:
• require Internet and other remote sellers of cigarettes
Step 2: Identify your sales
and smokeless tobacco to comply with the same laws
UPC – write the UPC carton code.
that apply to law-abiding tobacco retailers;
• create strong disincentives to illegal smuggling of
FEIN or License # – write the Federal Employers Identifica-
tobacco products;
tion number (or Federal Identification Number FTIN). If the
• provide government enforcement officials with more
buyer does not have either of these numbers, write the buyer's
effective enforcement tools to combat tobacco
state cigarette license number.
smuggling;
• make it more difficult for cigarette and smokeless
tobacco traffickers to engage in and profit from their
illegal activities;
• increase collections of Federal, State, and local excise
taxes on cigarettes and smokeless tobacco; and,
• prevent and reduce youth access to inexpensive
cigarettes and smokeless tobacco through illegal
Internet or contraband sales.
Who must file this report?
You must file this report if you advertise, offer for sale, sell,
transfer, or ship (for profit) cigarettes in interstate commerce.
These cigarettes must be shipped into another state, locality,
or Indian nation that taxes the sale or use of cigarettes.
When do I file?
The report is due no later than the 10
th day of each calendar
t
month for the previous calendar month's shipments.
Where do I send the report?
Mail to:
Mickelson Building
1302 E. Hwy 14, Ste. 1
Pierre, SD 57501
Or
E-mail to:
DRR.Tobacco@state.sd.us
3/13
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