Registration and reporting are required of any person who advertises, offers for sale, sells, transfers, or ships for profit cigarettes, roll-your-own or smokeless tobacco into Tennessee through interstate commerce.
The required Prevent All Cigarette Trafficking (PACT) Act Tennessee Registration Form is located on our website here.
The required reporting form, the Delivery Service Information Report, and instructions are located on the Tennessee Department of Revenue's website on the tobacco tax page.
Reference: 15 U.S.C. §§ 375, et seq