Tax Commission
ENDS PACT Act Reporting
Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products is in Publication 65
The Consolidated Appropriations Act, 2021, amended the Prevent All Cigarette Trafficking (PACT) Act to include electronic nicotine delivery systems (ENDS). The term ENDS is defined broadly to include all vaping products, liquids, components, and accessories, whether they contain nicotine or not. The amended PACT Act was signed into law on December 27, 2020. Beginning March 28, 2021, any person shipping or selling ENDS products across state lines must report those shipments or sales along with other required reporting responsibilities in their PACT reports.
Interstate sellers subject to the PACT Act must electronically file a TC-557, Cigarette and Tobacco PACT Act Monthly Report using the Utah Taxpayer Access Point (TAP) or email to [email protected]. For questions regarding TAP, send an email to [email protected] or call 801-297-3996. Monthly PACT reports must be filed no later than the 10th day of each month for the previous months’ sales.
To register with Utah, send a copy of your ATF PACT Act Registration Form by email to: [email protected].