PACT Act Report
The Tennessee PACT Act Report, which includes the Prevent All Cigarette Trafficking (PACT) Act Reports for tobacco and the Preventing Online Sales of E-cigarettes to Children Act for reporting of Electronic Nicotine Delivery Systems (ENDS) products, are available to be filed electronically through the Tennessee Taxpayer Access Point (TNTAP).
Taxpayers are required to file PACT Act reports by the 10th day of the month following the shipping of tobacco into Tennessee.
Due to the average number of records in a PACT Act report, the report will need to be uploaded as a csv file into Tennessee Taxpayer Access Point (TNTAP).
To assist with the reporting requirements, please refer to the following PACT Act Report filing resources:
Please note that delivery sales are defined as sales to a consumer where the purchaser submits the order by telephone, mail, Internet or other online service or the tobacco is delivered by mail or other delivery service. Sales or shipments to a retailer, distributor, or wholesaler are not considered delivery sales.