PACT Act Report: Electronic Filing
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 through the Tennessee Taxpayer Access Point (TNTAP).
PACT Act reports are required to be filed by the 10th of the month following shipping 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 use of mail or other delivery service. Sales or shipments to a retailer, distributor, or wholesaler are not considered delivery sales.