The federal Prevent All Cigarette Trafficking (PACT) Act, formerly known as the Jenkins Act, imposes registration and reporting requirements on anyone who sells:
- Roll-your-own (RYO)
- Smokeless tobacco
- Electronic nicotine delivery systems (ENDS)
The PACT Act also requires delivery sellers to pay Minnesota excise tax and meet other payment obligations when they make delivery sales to consumers in Minnesota.
Note: If you sell PACT Act products to retailers in Minnesota that do not have a tobacco distributor license, you need to become a tobacco distributor and pay taxes applicable to distributors. Go to Cigarette and Tobacco Licensing for information on how to apply.