PACT Reports Submission by State

State

Type

Filing Instructions

AL - Alabama

PA-2

https://revenue.alabama.gov/wp-content/uploads/2021/02/TOB_JEN_ACT.pdf

Note: submit to tobacco.account@revenue.alabama.gov

AK - Alaska

PA-2

Email to: dor.tax.cigarette@alaska.gov

AR - Arkansas

State Specific

Email to: tobacco@arkansasag.gov

AZ - Arizona

PA-2

Pact Act Reports to be emailed to luxurytax@azdor.gov.

CA - California

State Specific

You must file your PACT Act reports electronically with us using our online services. Below are some resources to help you file online:

CDTFA-5204-PA, California PACT Act Report Online Filing Template – when completing your PACT Act reports for California, you may upload your information using our Excel file template for filing periods August 2019 and after.

Online Filing Instructions

Video tutorial – watch our video about How to File a Cigarette/Tobacco/ENDS PACT Act Report for California.

CO - Colorado

State Specific

Email to: DOR_ExciseTax@state.co.us

CT - Connecticut

PA-2

Send to: DRS.TobaccoReport@po.state.ct.us

DE - Delaware

PA-2

Would need to register and log in to the Delaware Taxpayer Portal

DC - District of Columbia

PA-2

Send to both emails:

florence.sam@dc.gov

brian.caldwell@dc.gov

FL - Florida

PA-2

Email to:  eds.support@myfloridalicense.com

GA - Georgia

State Specific

Email to: Joseph.Sewell@dor.ga.gov

HI - Hawaii

State Specific

Use the online submission form here: https://ag.hawaii.gov/cjd/tobacco-enforcement-unit/pact-act/notice-of-pact-act-reporting-requirements/

If you are unable to use this online submission form, please contact atg.tobacco@hawaii.gov.

ID - Idaho

PA-2

Mail to:

IDAHO STATE TAX COMMISSION

PO BOX 36

BOISE, ID 83722

IL - Illinois

State Specific

Email report to: REV.ATP-MFR@illinois.gov

IN - Indiana

State Specific

Email to: INCigTax@dor.in.gov

IA - Iowa

State Specific

Needs to be submitted online via https://apps.idr.iowa.gov/sfe/

Instructions: https://tax.iowa.gov/sites/default/files/2021-03/PACTActFile-ExcelUploadPDFPresentation.pdf

idrcigarette@iowa.gov

KS - Kansas

State Specific

Log into the Kansas Department of Revenue Customer Service Center from the department’s home page at: www.ksrevenue.org. Select the PACT Act report you are filing (PA-1 for Cigarette; PA-2 for Tobacco). You can then enter the report manually or you can upload your data using the file upload

specifications found on our website.

KY - Kentucy

PA-2

Reports must be submitted electronically through the KY Business One Stop Portal

LA - Louisiana

PA-2

Submit monthly reporting to both emails:

tobacco.excise@la.gov

tobaccodoj@ag.louisiana.gov

Note: Louisiana accepts the FTA Uniformity ENDS PACT Act Report for reporting (https://www.taxadmin.org/tobacco-tax-uniformity-project)

MA -   Massachusetts

PA-2

Email to: mataboccoexcise@dor.state.ma.us

MD - Maryland

PA-2

Email to: PACTREPORT@marylandtaxes.gov

ME - Maine

PA-2

Go to the Maine Tax Portal page: https://revenue.maine.gov/_/#0 Navigate to the Quick Links section and choose File a Return or Form. Under Business Returns, click on Submit a Pact Act Report.

MI - Michigan

State Specific

You may also submit them to the Tobacco Enforcement Unit by emailing the data as an attachment to Treas_Tobacco_Tax_Enforcement@Michigan.gov. Standard file formats such as Excel, PDF, Word or Text are recommended.

MN - Minnesota

State Specific

Log in to Virtual Room https://www.mndor.state.mn.us/virtual_room/app/rooms

Upload your tobacco report into the Tobacco PACT Act Reporting room.

Check the Actions column in the Virtual Room Submitted File History page. If the file status is Completed, Processing or Rejected.

MO - Missouri

State Specific

Use form 5468 and Email report to:excise@dor.mo.gov

MS - Mississippi

PA-2

Email to: tobacco@dor.ms.gov

MT - Montana

PA-2

Email to: agtobacco@mt.gov

NC - North Carolina  

PA-2

Email report to NCPactActDeliverySales@ncdor.gov

ND - North Dakota

PA-2

North Dakota century code chapter 51-32 covers remote sales of tobacco products. PACT Act reports for cigarettes and tobacco products, which are separate from the tax return, can be mailed, faxed or emailed to tax commissioner. Reports are due the 10th of the month for the prior month. The North Dakota Excel version of the PACT Act report is required to be used when filing it with our State. The North Dakota PACT Act form can be found at www.tax.nd.gov/tobacco/forms. -Updated January 2020.

cig-tobaccotax@nd.gov

Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

Bismarck, ND 58505-0599

NE - Nebraska

PA-2 and State specific

The monthly reports for products other than cigarettes must be filed in Excel format using the State Tobacco/ENDS Pact Act Report, (PA-2) spreadsheet developed by the Federation of Tax Administrators and submitted through DOR's secure file sharing system here.

NH - New Hampshire

PA-2

Email to: Tobacco@DRA.NH.GOV

NJ - New Jersey

PA-2

Email to: ENDS.PACT@treas.nj.gov

NM - New Mexico

PA-2

Register and create a log on on the Department’s electronic filing system https://tap.state.nm.us/tap/_/

Under Submissions, click on Submit a Document.

Fill up the form, attach the report and then submit.

NV - Nevada

PA-2

Send to:

tobaccoenforcement@ag.nv.gov

TaxationPactActReports@tax.state.nv.us

NY - New York

PA-2

Send the report via post mail to:

NYS TAX DEPARTMENT

TDAB/FACCTS – CIGARETTE TAX

W A HARRIMAN CAMPUS

ALBANY, NY 12227

OH - Ohio

State Specific

Email report to PACTACT@tax.state.oh.us

OK - Oklahoma

PA-2

Email to TobaccoSharedInfo@tax.ok.gov

PA - Pennsylvania

State Specific

Email to RA-BTFTMiscTax@pa.gov

OR - Oregon

State Specific

Reports should be submitted electronically to both

the Oregon Department of Revenue and the Oregon Department of Justice.

TCUunit@oregon.gov

tobaccoenforcementBSR@doj.state.or.us

RI - Rhode Island

PA-2

https://taxportal.ri.gov/

SC - South Carolina

State Specific

Email to tobaccotax@dor.sc.gov

SD - South Dakota

PA-2

DRR.Tobacco@state.sd.us / DOR Tobacco

Mickelson Building

1302 E. Hwy 14, Ste. 1

Pierre, SD 57501

TN - Tennessee

State Specific

Needs to be submitted online via https://tntap.tn.gov/EServices/_/

TX - Texas

PA-2

The monthly reports must be emailed to the Tobacco Section of the Texas Comptroller’s Account Maintenance Division at mfg.reports@cpa.texas.gov. Use the Federation of Tax Administrators’ (FTA)uniform version of the PACT Act Report (PDF) to comply.

UT - Utah

State Specific

Send via email or post mail:

Email: taxpactreport@utah.gov

Utah State Tax Commission

Enforcement Division

210 N 1950 W

Salt Lake City, Utah 84135

VA - Virginia

State Specific

Email to tobaccounit@tax.virginia.gov

VT - Vermont

State Specific

Go to www.myVTax.vermont.gov. On the MyVTax homepage, log in to your myVTax account using your Username and Password. Under the Accounts tab, click Cigarette and Tobacco. Under the Recent Periods tab, select the filing period for your report by clicking the date. Under the I Want To column, click the Upload PACT Act Report. myVTax will prompt you to attach your report as a .CSV file.

WA - Washington

State Specific

Send your report via email to DORCigarettes@dor.wa.gov

WI - Wisconsin

PA-2

Go to https://www.revenue.wi.gov/Pages/OnlineServices/cig.aspx and click the Ready to Transfer button. In the drop down box, select "Cigarette/Tobacco". Make sure that the radio button for "Is the file zipped": is checked appropriately. Make sure that the radio button for "Is this a test file": is checked "No." On the "Select the File" line, click on the Browse button to locate your report on your PC or Network. Then click Transfer to submit your file.

WV - West Virginia

PA-2

Go to https://mytaxes.wvtax.gov/_/#6 and log in using username and password. After logging in to MyTaxes, select the File, Amend or View Returns link for the desired account, then select the File Now link for the period.  Once the return information has been entered, select the Next button or Review step to review your return information.  Select Submit to submit the return.

WY - Wyoming

PA-2

Register at https://excise-wyifs.wy.gov/ . You will be assigned a unique PIN number by the department which will be e-mailed to the e-mail address you provide along with your username and password in order to sign in.