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Vapes and E-Cigarettes
Frequently asked questions about vapes, e-cigarettes and the 2021 amendment to the
PACT Act
.
If a retailer neglects their tax or reporting duties under the PACT Act, can the manufacturer be held liable?
Under the PACT Act, what are the requirements for reporting ENDS online sales through third party common carriers?
Do we need to file a monthly PACT Act report in states that do not apply taxes to ENDS products?
Under the PACT Act, are intrastate shipments within a state handled differently than interstate shipments?
When will the first monthly PACT Act state reports be due?
Can all registered PACT Act businesses expect to be inspected at some point?
How often will PACT Act compliance checks and audits be administered?
Do retailers that don’t ship products need to register with ATF to receive shipments from other vendors?
Is a TTB registration different from ATF registration, and do I need to register with both?
Will ATF acknowledge receipt of successful PACT Act registration by the applicant in writing?
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