Form 5468 - State Tobacco Pact Act Pa-2 Report For Missouri Page 2
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2Interstate Commerce - Includes commerce between any place in the state and any
General Information
place outside of the state, commerce between a state and Indian country in the state,
What is the PACT Act?
or commerce between points in the same state buy through any place outside the state
On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect.
or through any Indian country. The term “state” includes the District of Columbia, the
This federal law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the
Commonwealth of Puerto Rico, and the possessions of the United States.
collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT
Manufacturer’s or Wholesale List Price - Generally means the invoice price, including
Act revised definitions in the Jenkins Act, provided new requirements for registration
all federal excise taxes, at which the seller of the tobacco product sells the tobacco
reporting, record keeping, and increased penalties for criminal violations. The PACT
product to consumers, excluding any discounts or other reductions based on the
Act also generally prohibits mailing cigarettes and smokeless tobacco through the
method of payment of the invoice or on time of payment of the invoice. The excise tax
U.S. Postal Service.
rate in some states is based upon the wholesaler’s gross receipts, which includes their
What tobacco products are covered under the PACT Act?
customer mark-up. Check with the specific state into which the tobacco products are
Cigarettes and smokeless tobacco are covered.
begin shipped if you have questions about that state’s specific definitions or tax base.
According to 18 U.S.C. 2341 and 25 U.S.C. 5702 Cigarettes include.
• Any roll of tobacco wrapped in paper or in any substance not containing tobacco.
Instructions
• Any roll of tobacco wrapped in any substance containing tobacco which, because
Business
of its appearance, the type of tobacco used in the filter, or its packaging and
Provide your business name, location and mailing address, reporting period, Federal
labeling is likely to be offered to, or purchased by, consumers as a cigarette as
Employer Identification Number (FEIN), e-mail address, and your state identification
described in the bullet above.
number for the state you are shipping into. If you do not hold a license permit,registration,
• Roll-your-own tobacco.
or other identification number in the state you are shipping into, write “None” in that field.
Who must file this report?
Sales
You must file this report if you advertise, offer for sale, sell, transfer, or ship (for
Provide your customer’s name, address, type of tobacco products (see types below),
profit) roll-your-own or smokeless tobacco in interstate commerce. The roll-your-own
brand family, invoice date, invoice number, quantity, total weight, retail sales price, and
smokeless tobacco must be shipped into another state, locality, or Indian nation that
manufacturer’s or wholesale list price (see definition).
taxes the sale or use of roll-you-own or smokeless tobacco.
Tobacco types:
When do I file?
1 = Snuff, 2 = Chew, 3 = Roll-your-own tobacco (RYO), 4 = Other (e.g. snus, orbs,
The report is due no later than the 10th day of each calendar month for the previous
dissolvables, etc.)
calendar month’s shipments.
Delivery Service - Please see definition of delivery seller and deliver sales above.
Provide your delivery service name, address, and phone number.
Definitions
Signature - Provide your signature, printed name, phone number, title, e-mail address
Common Carrier - Any person (other than a local messenger service or the U.S.
and today’s date. The person completing this section is consider the responsible party.
Postal Services) that 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 the vessel, vehicle, or aircraft by which the transportation is
provided) between a port or place and a port or place in the United States.
Consumer - 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.
Delivery Seller - A person who makes delivery sales.
Delivery Sale - Any sale of cigarettes or smokeless tobacco to a consumer if -
• the consumer orders by telephone or other method of voice transmission, the
mail, or the Internet or other online service, or the seller is otherwise not the
physical presence of the buyer when the request for purchase or order is made; or
• the cigarettes or smokeless tobacco products are delivered to the buyer by
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
possession of the cigarettes or smokeless tobacco
Form 5468 (Revised 06-2013)
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