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.
The Utah State Tax Commission is updating its systems and forms to include ENDS products. 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) at tap.utah.gov. For questions regarding TAP, send an email to firstname.lastname@example.org 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 or postal mail to:
Utah State Tax Commission
210 N 1950 W
Salt Lake City, Utah 84135