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Litigation Concerning the Constitutionality of the Prevent All Cigarette Trafficking Act (PACT Act)


The Jenkins Act requires out-of-state sellers of cigarettes to register and file a report with the states in which they sell cigarettes listing the name, address, and quantity of cigarettes sold to state residents. In the past, the states would use this information to collect taxes from the buyers directly. However, with the rise of Internet sales of cigarettes, compliance with the Jenkins Act was very low, and it was estimated that billions of dollars of state and local taxes went unpaid. In 2010, Congress passed the Prevent All Cigarette Trafficking Act (PACT Act), which amends the Jenkins Act, to address this problem. The PACT Act requires remote retailers of cigarettes and smokeless tobacco-that is, retailers who sell without an in-person transaction with the buyer-to pay the state and local taxes of the jurisdiction in which the buyer receives the goods.


THE DOCUMENT INCLUDES FOLLOWING FILES:
# FILE NAME Document Date Order ID: Number of Pages PRICE
1 R42851.pdf Dec 07, 2012 R42851 10 $19.95 ADD TO CART

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