California PACT Act Report
General Information
The Federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) administers and enforces the Prevent All Cigarette Trafficking (PACT) Act.
The PACT Act of 2009 or PACT Act (Senate Bill 1147), amended the federal Jenkins Act of 1949 (15 U.S.C. sections 375-378 and CCTA 18 U.S.C. section 2341-2346) to revise provisions governing the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco by requiring Internet and other types of remote sellers of cigarettes and smokeless tobacco to comply with the same laws that apply to non-internet and remote cigarette and tobacco retailers; revised the federal definition of cigarette to include roll-your-own tobacco and to exclude cigars.
The 2020 PACT Act amendment, "Preventing Online Sales of E-Cigarettes to Children Act", revised and amended the original federal definition of "cigarette" in the PACT Act to include electronic nicotine delivery systems (ENDS).
The PACT Act requires any person who sells, transfers, or ships for profit cigarettes, roll-your-own/smokeless tobacco, or ENDS in interstate commerce, whereby such cigarettes, roll-your-own/smokeless tobacco, or ENDS are shipped into a state (such as California), a locality, or a Native American reservation of a Native American tribe taxing the sale or use of cigarettes, roll-your-own/smokeless tobacco, or ENDS, or who advertises or offers cigarettes, roll-your-own/smokeless tobacco, or ENDS for such a sale, transfer, or shipment must register and file monthly reports with the state tobacco tax administrator (such as California Department of Tax and Fee Administration [CDTFA]) into which shipment is made or in which such advertisement or offer is disseminated.
For additional PACT Act information, requirements, and definitions, please visit our PACT Act & Consumer website.
Filing Requirements
The federal PACT Act requirements apply to all sales of cigarettes, roll-your-own/smokeless tobacco, and electronic nicotine delivery systems (ENDS), including sales to consumers and sales between businesses. Any person engaged in these activities must electronically file a CDTFA-5204-PA, California PACT Act Report, on or before the 10th day of each calendar month for each and every shipment made into California during the previous calendar month. The report must be filed for each reporting period even if there were no activities to report.
For examples of activities that are required to be reported on the PACT Act report, please review the PACT Act section of the PACT Act & Consumer webpage.
Report Preparation
Initial Questions
Are you a delivery seller?
If you are a delivery seller, select Yes.
If you are not a delivery seller, select No.
Note: A delivery seller is a person who makes delivery sales. A delivery sale is any sale of cigarettes, roll-your-own/smokeless tobacco, or electronic nicotine delivery systems (ENDS) to a consumer if:
- The consumer orders by telephone or other method of voice transmission, mail, Internet or other online service, or the seller is not in the physical presence of the consumer when the request for purchase or order is made.
- The purchased products are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery.
- The seller is not in the physical presence of the consumer when the consumer obtains possession of the purchased products.
Do you have any cigarette activities to report for this reporting period?
If you have cigarette activities to report for this reporting period, select Yes.
If you do not have any cigarette activities to report for this reporting period, select No.
Note: The term "cigarette" does not include a cigar (as defined in section 5702 of the Internal Revenue Code of 1986).
Do you have any roll-your-own/smokeless tobacco product activities to report for this reporting period?
If you have roll-your-own/smokeless tobacco product activities to report for this reporting period, select Yes.
If you do not have any roll-your-own/smokeless tobacco product activities to report for this reporting period, select No.
Do you have any electronic nicotine delivery systems (ENDS) product activities to report for this reporting period?
If you have ENDS product activities to report for this reporting period, select Yes.
If you do not have any ENDS product activities to report for this reporting period, select No.
Note: ENDS includes, but is not limited to:
- E-cigarettes, e-hookah, e-Cigar, vape pens, advanced refillable personal vaporizers, electronic pipes, and
- Any component, liquid, part, or accessory of an ENDS device, without regard to whether the component, liquid, part, or accessory is sold separately from the device.
How would you like to add CDTFA-5204-PA, California PACT Act Report?
To manually add each activity to the report, select Manually and click Next.
To upload CDTFA-5204-PA, select Upload an Excel Workbook. Under the Upload your Report section, select Upload Report to upload the Excel file.
California PACT Act Report (PA-1, PA-2, & PA-3)
PA-1 – Cigarette Activities
To manually complete PA-1 – Cigarette Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-1 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-1 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the cigarettes from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
Carton UPC. Enter the carton’s Universal Product Code (UPC) of the cigarettes you sold.
Brand Family. Enter the brand family name of the cigarettes you sold.
Total Price. Enter the total price of the cigarettes you sold. (Required field for Delivery Sellers.)
Quantity Sold. Enter the quantity of cigarettes you sold.
Total Sticks Sold. Enter the total sticks of cigarettes you sold.
Once you have completed the information for the record, select Add to save and return to the PA-1 – Cigarette Activities screen. To add additional records, select Add a Record or Next to continue.
PA-2 – Tobacco Activities
To manually complete PA-2 – Tobacco Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-2 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-2 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the tobacco from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
Brand Family. Enter the brand family name of the tobacco you sold.
Type. Select the type of tobacco you sold. Available options to select from:
- Snuff
- Chewing Tobacco
- Roll-Your-Own
- Other (Snus, Orbs, Dissolvable, etc.)
Quantity. Enter the quantity of tobacco you sold.
Roll-Your-Own Total Weight. Enter the total weight of roll-your-own tobacco you sold. (Only if type is Roll-Your-Own.)
Other Tobacco Products Total Weight. Enter the total weight of other tobacco you sold. (Only if type is not Roll-Your-Own.)
Retail Sales Price. Enter the retail sales price of the tobacco you sold. (Required field for Delivery Sellers.)
Manufacturer/Wholesale List Price. Enter the manufacturer/wholesale list price of the tobacco you sold. (Required field for Delivery Sellers.)
Once you have completed the information for the record, select Add to save and return to the PA-2 – Tobacco Activities screen. To add additional records, select Add a Record or Next to continue.
PA-3 – ENDS Activities
To manually complete PA-3 – ENDS Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-3 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-3 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the electronic nicotine delivery systems (ENDS) from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
UPC. Enter the Universal Product Code (UPC) of the ENDS you sold.
Brand Family. Enter the brand family name of the ENDS you sold.
Type. Select the type of ENDS you sold. Available options to select from:
- ENDS with Nicotine (Examples: vape pen with liquid nicotine, disposable ENDS, e-juice with nicotine, or pod with nicotine)
- ENDS without Nicotine (Examples: vape pen, liquid, vitamin infused liquid, herbal liquid, flavor enhancer, cartridge, or pod that does not contain any amount of nicotine or zero milligram [mg] liquid)
- Component, Part, or Accessory of an ENDS (Examples: coil, batteries, etc.)
Quantity. Enter the quantity of ENDS you sold.
Retail Sales Price. Enter the retail sales price of the ENDS you sold. (Required field for Delivery Sellers.)
Manufacturer/Wholesale List Price. Enter the manufacturer/wholesale list price of the ENDS you sold. (Required field for Delivery Sellers.)
Once you have completed the information for the record, select Add to save and return to the PA-3 – ENDS Activities screen. To add additional records, select Add a Record or Next to continue.
Delivery Service Information
*This section is required for Delivery Sellers ONLY.
As a delivery seller, you must provide the delivery service information for all your delivery sales.
Note: A delivery sale is any sale of cigarettes, roll-your-own/smokeless tobacco, or electronic nicotine delivery systems (ENDS) to a consumer if:
- The consumer orders by telephone or other method of voice transmission, mail, Internet or other online service, or the seller is not in the physical presence of the consumer when the request for purchase or order is made.
- The purchased products are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery.
- The seller is not in the physical presence of the consumer when the consumer obtains possession of the purchased products.
To add the delivery service information for your delivery sales of cigarettes, roll-your-own/smokeless tobacco, or ENDS, enter the requested information for each column.
Requested Information
Delivery Service Name. Enter the name of the delivery service used for the delivery sale of cigarettes, tobacco, or ENDS.
Address. Enter the delivery service’s complete address.
Phone Number. Enter the delivery service’s phone number.
Product type: Cigarettes, Tobacco, ENDS. Identify the product type(s) that were delivered to the consumers by this delivery service. Select all that applies.