Connecticut State Department of Revenue Services

Connecticut PACT Act for Sellers of ENDS into Connecticut: Report Upload

All person(s) who sell, transfer, or ship for profit Electronic Nicotine Delivery Systems (“ENDS”) into Connecticut must submit a Connecticut PACT Act ENDS Report with DRS on or before the tenth day of each calendar month, with the first report due not later than May 10, 2021, for the April 2021 period.

Person(s) filing a report must attach a copy of all the invoices covering each and every shipment of ENDS made during the previous calendar month or a summary of the invoices using the pre-defined comma separated value (.csv) file layout as outlined below. Information in the file will include but will not be limited to the following:

  1. The name and address of the person to whom the shipment was made;
  2. The invoice date, invoice number, Universal Product Code (UPC), product name and UPC quantity; and
  3. The name, address, and telephone number of the person delivering the shipment to the recipient on behalf of the delivery seller.
For detailed technical file specifications and instructions on how to submit a Connecticut PACT Act Ends Report, click here.

General Information Regarding Sellers of ENDS into Connecticut

Generally, in addition to requiring the filing of monthly reports with DRS on or before the 10th day of each calendar month, the PACT Act, as amended, prohibits the shipment and transport of ENDS through U.S. mail (USPS); prohibits the online sale of ENDS to anyone under the legal age limit (in Connecticut, the legal age limit is 21 years of age); and requires package labeling, payment of state taxes and compliance with state laws. See Taxpayer Services Special Bulletin TSSB 2021-3, Federal PACT Act Requirements Expanded to Electronic Nicotine Delivery Systems (ENDS) for more detailed information.

For questions related to the transmission of the monthly report and the reporting requirements, contact: DRS.TobaccoReport@po.state.ct.us or the Business Tax Subdivision/Excise Tax Field Unit at 860-541-3224 for more information.