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Jenkins Act

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The Jenkins Act is a federal law that requires any person who sells and ships cigarettes across a state line to a buyer (other than a licensed distributor) to report the sale to the buyer's state tobacco tax administrator. The act establishes misdemeanor penalties for violating the act. Compliance with this federal law by cigarette sellers enables states to collect cigarette excise taxes from consumers.

For more information, see United States Code, Title 15, Chapter 10A–Collection of State Cigarette Taxes.

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