PACT Act, Delivery Seller, Common Carrier, and Consumer
PACT Act and Delivery Seller

Background

The Federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) administers and enforces the federal Prevent All Cigarette Trafficking (PACT) Act that governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act’s requirements apply to any jurisdiction that taxes the sale or use of those products. In California, the PACT Act requires any person engaged in the activities described below to register with both the California Department of Tax and Fee Administration (CDTFA) and ATF and file monthly reports with CDTFA.

Internet and other remote sellers of cigarettes and smokeless tobacco must comply with the same laws that apply to local cigarette and tobacco retailers. The PACT Act requirements apply to all sales of cigarettes, roll-your-own (RYO) tobacco, smokeless tobacco, and electronic nicotine delivery systems (ENDS).

The PACT Act’s requirements apply to any person who sells, transfers, or ships for profit cigarettes, RYO or smokeless tobacco, or ENDS in interstate commerce, or who advertises or offers those products for such a sale, transfer, or shipment, if such products are shipped into jurisdictions that tax the sale or use of those products:

• California
• A locality
• A Native American reservation of a Native American tribe

Notes

1. The PACT Act of 2009 or PACT Act (Senate Bill 1147) revised provisions of the federal Jenkins Act of 1949 (Title 15 United States Code (USC) sections 375-378) and Contraband Cigarette Trafficking Act (Title 18 USC sections 2341-2346). SB 1147 revised the federal definition of cigarette to include RYO tobacco and to exclude cigars.
2. The 2020 PACT Act amendment, “Preventing Online Sales of eCigarettes to Children Act”, effective March 27, 2021, revised the original federal definition of cigarette in the PACT Act to include ENDS (Federal Law 2021 Omnibus Appropriations Bill HR 133 section 602).

Prevent All Cigarette Trafficking Act

Generally, businesses located in California do not have a PACT Act registration and reporting requirement with us, unless you are doing business with Native American reservations within the exterior limits of California, or you are using a drop shipper located outside this state.

The PACT Act requirements with us commonly apply to businesses located outside of California selling into California.

If you are engaged in the activities described below with a state other than California, visit Requirements for shipping in interstate commerce out of California.

Activities that require you to have a PACT Act account and file monthly PACT Act reports with CDTFA

Delivery sellers

A delivery seller is any person who makes a delivery sale.

A delivery sale means the sale of cigarettes or tobacco products (except cigars) into and within California when any of the following are true:

• The consumer submits the order via the Internet or other online service, telephone or other voice transmission, or mail.
• The seller and consumer are not in the physical presence of each other when:
  • The consumer makes the purchase or order, or
  • The consumer takes possession of the cigarettes or tobacco products.
• Cigarettes or tobacco products are delivered to the consumer by common carrier, private delivery service, or other remote delivery method.

PACT Act registration requirements

CDTFA–Visit our Online Services page to register with us. Under the heading Registration, select Register a New Business Activity.

Federal ATF–Contact the federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) for information on how to register with them.

A delivery seller must be registered with us to engage in the delivery sale of cigarettes and tobacco products (except cigars) to a consumer in California.

Notes

1. If you are located in a state other than California within the U.S. and engaged in business in this state per Revenue and Taxation Code (RTC) section 30108 and selling cigars to consumers located in California, you still must be registered with us as a tobacco products distributor, but you are not required to have a PACT Act account with us because the PACT Act and RTC section 30101.7 do not apply to cigars. For more information about being engaged in business in California, visit our Cigarette and Tobacco Products Distributor guide.
2. Generally, businesses located in California do not have a PACT Act registration and reporting requirement with us, unless you sell, transfer, ship, or advertise cigarettes, RYO tobacco, smokeless tobacco, or ENDS in interstate commerce into California.
3. A California Electronic Cigarette Excise Tax (CECET) permit (account) is required if you sell eCigarettes containing or sold with nicotine to consumers. For more information, visit our Retailer guide.

PACT Act reporting requirements

PACT Act reports must be filed with us (not with the ATF) each month. You must file your reports no later than the 10th day of each calendar month for every shipment made into California during the previous calendar month. For example, reports for May 2026 would be due by June 10, 2026. Your reports must contain detailed information on each shipment made during the previous calendar month. Separate PACT Act monthly reports are to be filed for cigarettes, RYO tobacco, smokeless tobacco, and ENDS.

You must file your PACT Act reports electronically with us using our Online Services. Below are some resources to help you file online:

• Online Filing Instructions
• CDTFA-5204-PA, California PACT Act Report Online Filing Template–We have developed an Excel file template to help you file online. The Excel file template is also available after you log in to file your report online.
• Video tutorial–Watch our video about How to File a Cigarette/Tobacco/ENDS PACT Act Report for California

Requirements for shipping in interstate commerce out of California

Any person who sells, transfers, or ships for-profit cigarettes, RYO tobacco, smokeless tobacco, or ENDS in interstate commerce ships them out of California into a state, locality, or Native American reservation of a Native American tribe taxing the sale or use of such products, or who advertises or offers such products for such a sale, transfer, or shipment, must:

• Contact the state, locality, or Native American reservation of a Native American tribe receiving the cigarettes, RYO tobacco, smokeless tobacco, or ENDS to find out about your reporting requirements and responsibilities with them,
• Register and file monthly PACT Act reports with them, and
• Register and file reports with the ATF and other state tobacco tax administrators, localities, or Native American reservations.