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The Jenkins Act
CHAPTER 10A - COLLECTION OF STATE CIGARETTE TAXES
- §
375. Definitions.
- §
376. Reports to State tobacco tax administrator.
- (a) Contents.
- (b) Presumptive evidence.
- §
377. Penalties.
- §
378. Jurisdiction to prevent and restrain violations
Sec. 375. Definitions
For the purposes of this chapter -
- (1) The term ''person'' includes corporations, companies,
associations, firms, partnerships, societies, and joint stock
companies, as well as individuals.
- (2) The term ''cigarette'' means any roll for smoking made
wholly or
in part of tobacco, irrespective of size or shape and
whether or not such
tobacco is flavored, adulterated, or mixed
with any other ingredient, the
wrapper or cover of which is made
of paper or any other substance or
material except tobacco.
- (3) The term ''distributor licensed by or located in such
State''
means -
- (A) in the case of any State which by State statute or
regulation
authorizes the distribution of cigarettes at
wholesale or retail, any
person so authorized, or
- (B) in the case of any other State, any person located in
such State
who distributes cigarettes at wholesale or retail;
but such term in no
case includes a person who acquires
cigarettes for purposes other than
resale.
- (4) The term ''use'', in addition to its ordinary meaning,
means the
consumption, storage, handling, or disposal of
cigarettes.
- (5) The term ''tobacco tax administrator'' means the State
official
duly authorized to administer the cigarette tax law of a
State.
- (6) The term ''State'' includes the District of Columbia,
Alaska,
Hawaii, and the Commonwealth of Puerto Rico.
- (7) The term ''transfers for profit'' means any transfer for
profit or
other disposition for profit, including any transfer or
disposition by an
agent to his principal in connection with which
the agent receives
anything of value.
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 -
- (1) first file with the tobacco tax administrator of the State
into
which such shipment is made or in which such advertisement
or offer is
disseminated a statement setting forth his name and
trade name (if any),
and the address of his principal place of
business and of any other place
of business; and
(2) not later than the 10th day of each calendar month,
file
with the tobacco tax administrator of the State into which such
shipment is made, a memorandum or a copy of the invoice covering
each
and every shipment of cigarettes made during the previous
calendar month
into such State; the memorandum or invoice in each
case to include the
name and address of the person to whom the
shipment was made, the brand,
and the quantity thereof.
- (b) Presumptive evidence
The fact that any person ships or delivers
for shipment any cigarettes shall, if such shipment is into a State in which
such person has filed a statement with the tobacco tax administrator under
subsection (a)(1) of this section, be presumptive evidence
- (1) that such cigarettes were sold, or transferred for profit, by such
person, and (2) that such sale or transfer was to other than a distributor
licensed by or located in such State.
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.
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