Form 5467 - State Cigarette Pact Act Pa-1 Report For Missouri Page 2
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1
2Delivery Seller
General Information
A person who makes delivery sales.
What is the PACT Act?
On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into
Delivery Sale
effect. This federal law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which
Any sale of cigarettes or smokeless tobacco to a consumer if-
governs the collection of taxes on, and trafficking in, cigarettes and smokeless
• the consumer orders by telephone or other method of voice transmission, the
tobacco. The PACT Act revised definitions in the Jenkins Act, provided new
mail, or the Internet or other online service, or the seller is otherwise not in the
physical presence of the buyer when the request for purchase or order is made; or
requirements for registration, reporting, record keeping, and increased penalties
for criminal violations. The PACT Act also generally prohibits mailing cigarettes
• the cigarettes or smokeless tobacco products are delivered to the buyer by
and smokeless tobacco through the U.S. Postal Service.
common carrier, private delivery service, or other method of remote delivery; or
• the seller is not in the physical presence of the buyer when the buyer obtains
What tobacco products are covered under the PACT Act?
possession of the cigarettes or smokeless tobacco.
Cigarettes and smokeless tobacco are covered.
Interstate Commerce
According to 18 U.S.C. 2341 and 25 U.S.C. 5702, cigarettes include:
The term “interstate commerce” includes commerce between any place in a State
• Any roll of tobacco wrapped in paper or in any substance not containing
and any place outside of that State, commerce between a State and Indian Country
tobacco.
in the State, or commerce between points in the same State but through any place
• Any roll of tobacco wrapped in any substance containing tobacco which,
outside the State or through any Indian Country. The term “State” includes the
because of its appearance, the type of tobacco used in the filler, or its
District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the
packaging and labeling is likely to be offered to, or purchased by, consumers
United States.
as a cigarette as described in the bullet above.
• Roll-your-own tobacco.
Person
The term “person” means an individual, corporation, company, association, firm,
Smokeless tobacco includes:
partnership, society, State government, local government, Indian tribal government,
• Tobacco products that are non-combustible (primarily various forms of
governmental organization of such a government, or joint stock company.
chewing tobacco, snuff, snus, etc.)
Who must file this report?
Instructions
You must file this report if you advertise, offer for sale, sell, transfer, or ship (for
Business
profit) cigarettes in interstate commerce. These cigarettes must be shipped into
Provide your business name, location and mailing address, reporting period, FEIN,
e-mail address, and your State Identification Number for the state you are shipping
another state, locality, or Indian nation that taxes the sale or use of cigarettes.
into. If you do not hold a license, permit, registration, or other identification number in
When do I file?
the state you are shipping into, write “None” in that field.
The report is due no later than the 10th day of each calendar month for the previous
Sales
calendar month’s shipments.
Provide your customer’s name, address, sales price, brand family, invoice date,
invoice number and total sticks of cigarettes sold. Do not report cigarettes in cases,
Definitions
cartons, or packs.
Common Carrier
Any person (other than a local messenger service or the U.S. Postal Service) that
Delivery Service
Please see definition of delivery seller and delivery sales above. Provide your
holds itself out to the general public as a provider for hire of the transportation by
water, land, or air of merchandise (regardless of whether the person actually operates
delivery service name, address, and phone number.
the vessel, vehicle, or aircraft by which the transportation is provided) between a port
Signature
or place and a port or place in the United States.
Sign and date the form and provide the name, title, and phone number of the
Consumer
responsible party.
A consumer is any person who purchases cigarettes or smokeless tobacco. This does
not include any person lawfully operating as a manufacturer, distributor, wholesaler,
or retailer of cigarettes or smokeless tobacco.
Form 5467 (Revised 06-2013)
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