Here are the basics of the Jenkins Act.

The Jenkins Act

CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES

 

Sec. 375. Definitions


For the purposes of this chapter -

Sec. 376. Reports to State tobacco tax administrator

(a) Contents
Any person who sells or transfers for profit cigarettes in interstate commerce, whereby such cigarettes are shipped into a State taxing the sale or use of cigarettes, to other than a distributor licensed by or located in such State, or who advertises or offers cigarettes for such a sale or transfer and shipment, shall -

Sec. 377. Penalties


Whoever violates any provision of this chapter shall be guilty of a misdemeanor and shall be fined not more than $1,000, or imprisoned not more than 6 months, or both.

Sec. 378. Jurisdiction to prevent and restrain violations


The United States district courts shall have jurisdiction to prevent and restrain violations of this chapter.

The Jenkins Act

 

 

Jenkins Act

There has been a lot of talk lately about the Jenkins Act. The Jenkins Act requires anyone who sells cigarettes into any state, to report those sales to each state monthly. This would include your name and order information. Native Americans are exempt from the Jenkins Act because we are independent nations under our federal treaties. That is the reason that we do not pay, or collect, state taxes.