Title 15, Commerce and TradeRelease 119-110

§376 Reports to State Tobacco Tax Administrator

Title 15 › CHAPTER 10A — COLLECTION OF STATE CIGARETTE TAXES › § 376

Last updated Sep 22, 2026|Official source

Summary

Anyone who sells, transfers, or ships cigarettes or smokeless tobacco for profit into a State, local area, or tribal land that taxes those products must do three things. First, they must file a statement with the U.S. Attorney General and the state tobacco tax official that lists their name and trade name (if any), the address and phone number of their main and other business locations, a main email, any websites, and the name, address, and phone of an in‑state agent who can accept legal papers. Second, by the 10th day of each calendar month they must send the state tobacco tax official a copy or memo of every invoice for shipments made into that state during the prior month. Each invoice must show who got the shipment, the brand, how many, and the name, address, and phone of the person who delivered it, and the customer info must be grouped by city/town and ZIP code. Third, copies of those invoices must also go to the state’s local and tribal tobacco tax officials and the top local law enforcement officers in places that tax these products. If someone ships tobacco into a state where they filed the initial statement, that shipping is presumed to show they sold or transferred the tobacco for profit. Officials who get the invoices may only use them to enforce the tobacco tax rules and collect taxes, and must keep personal details private except as needed for those tax and enforcement purposes.

Full Legal Text

Title 15, §376

Commerce and Trade, Source: USLM XML via OLRC

(a)Contents
Any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a State, locality, or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco, or who advertises or offers cigarettes or smokeless tobacco for such a sale, transfer, or shipment, shall—
(1)first file with the Attorney General of the United States and with the tobacco tax administrators of the State and place 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, as well as telephone numbers for each place of business, a principal electronic mail address, any website addresses, and the name, address, and telephone number of an agent in the State authorized to accept service on behalf of the person;
(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 or smokeless tobacco 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, the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific customers to be organized by city or town and by zip code; and
(3)with respect to each memorandum or invoice filed with a State under paragraph (2), also file copies of the memorandum or invoice with the tobacco tax administrators and chief law enforcement officers of the local governments and Indian tribes operating within the borders of the State that apply their own local or tribal taxes on cigarettes or smokeless tobacco.
(b)Presumptive evidence
The fact that any person ships or delivers for shipment any cigarettes or smokeless tobacco 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 that such cigarettes or smokeless tobacco were sold, or transferred for profit, by such person.
(c)Use of information
A tobacco tax administrator or chief law enforcement officer who receives a memorandum or invoice under paragraph (2) or (3) of subsection (a) shall use the memorandum or invoice solely for the purposes of the enforcement of this chapter and the collection of any taxes owed on related sales of cigarettes and smokeless tobacco, and shall keep confidential any personal information in the memorandum or invoice except as required for such purposes.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2010—Subsec. (a). Pub. L. 111–154, § 2(b)(1), (2)(A), inserted heading and, in introductory provisions, substituted “cigarettes or smokeless tobacco” for “cigarettes” wherever appearing, “, transfers, or ships” for “or transfers”, and “, transfer, or shipment” for “or transfer and shipment”, inserted “, locality, or Indian country of an Indian tribe” after “a State”, and struck out “to other than a distributor licensed by or located in such State,” after “use of cigarettes or smokeless tobacco,”. Subsec. (a)(1). Pub. L. 111–154, § 2(b)(2)(B), substituted “with the Attorney General of the United States and with the tobacco tax administrators of the State and place” for “with the tobacco tax administrator of the State” and “, as well as telephone numbers for each place of business, a principal electronic mail address, any website addresses, and the name, address, and telephone number of an agent in the State authorized to accept service on behalf of the person;” for “; and”. Subsec. (a)(2). Pub. L. 111–154, § 2(b)(1), (2)(C), substituted “cigarettes or smokeless tobacco” for “cigarettes” and “the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific customers to be organized by city or town and by zip code; and” for “and the quantity thereof.” Subsec. (a)(3). Pub. L. 111–154, § 2(b)(2)(D), added par. (3). Subsec. (b). Pub. L. 111–154, § 2(b)(1), (3), inserted heading, substituted “cigarettes or smokeless tobacco” for “cigarettes” in two places and “evidence that” for “evidence (1) that”, and struck out “, and (2) that such sale or transfer was to other than a distributor licensed by or located in such State” after “by such person”. Subsec. (c). Pub. L. 111–154, § 2(b)(4), added subsec. (c). 1955—Act Aug. 9, 1955, designated existing provisions as subsec. (a), inserted provisions requiring filing of a statement of name, trade name, address, and places of business by persons who sell or transfer for profit cigarettes in interstate commerce or by persons who advertise or offer cigarettes for such sale or transfer, and added subsec. (b). 1953—Act Aug. 15, 1953, required that the memorandum or copy of invoice be filed with, rather than forwarded to, the tobacco tax administrator.

Statutory Notes and Related Subsidiaries

Effective Date

of 2010 AmendmentAmendment by Pub. L. 111–154 effective on the date that is 90 days after March 31, 2010, see section 6 of Pub. L. 111–154, set out as a note under section 375 of this title.

Effective Date

of 1955 AmendmentAct Aug. 9, 1955, ch. 695, § 2, 69 Stat. 628, provided that: “(a) Except as provided in subsection (b), the

Amendments

made by this Act [amending this section and former section 375, 377, and 378 of this title] shall take effect thirty days after the date of its enactment [Aug. 9, 1955]. “(b) The provisions of section 2(a) of the Act of October 19, 1949, as amended by this Act [15 U.S.C. 376(a)], insofar as it requires the filing of memoranda or copies of invoices with the appropriate tax administrator for shipments of cigarettes into the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico, shall apply in respect of memoranda or copies of invoices covering shipments made during calendar months beginning after the month in which this Act is enacted [August 1955].”

Effective Date

of 1953 AmendmentAct Aug. 15, 1953, ch. 512, title II, § 201(b), 67 Stat. 617, provided that: “The amendment made by subsection (a) [amending this section] shall apply only in respect of memoranda or copies of invoices covering shipments made during the calendar month in which this Act is enacted [August 1953] and subsequent calendar months.”

Reference

Citations & Metadata

Citation

15 U.S.C. § 376

Title 15, Commerce and Trade

Last Updated

Sep 22, 2026

Release point: 119-110