ENDS PACT Act Reporting

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 tapsupport@utah.gov 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:

Email: taxpactreport@utah.gov

Utah State Tax Commission
Auditing Division
210 N 1950 W
Salt Lake City, Utah 84135

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!