How must Kansas PACT Act cigarette and tobacco reports be filed after 2016?

Plain-English summary

Kansas Notice 16-01 explains that PACT Act reports for cigarettes and tobacco must be filed electronically, under Senate Substitute for House Bill 2124 (enacted by the 2015 Legislature).

What changed. Effective January 1, 2016, all PACT Act reports must be filed electronically in the manner prescribed by the Director of Taxation and the Kansas Attorney General. To allow filers time to convert, the requirement was enforced beginning June 1, 2016.

How to file. Reports are filed through the Kansas Department of Revenue Customer Service Center, either entered manually or uploaded in CSV format (PA-1 for cigarettes, PA-2 for tobacco). Once you file electronically, you no longer need to mail or email PACT Act reports.

When. Reports are due by the 10th day of the calendar month for the previous month's shipments.

Date note. The notice carries no printed issue date; the date shown reflects the June 1, 2016 enforcement date.

What this means for you

Cigarette and tobacco distributors filing PACT Act reports

• File your monthly PACT Act reports electronically through the Department's Customer Service Center (PA-1 for cigarettes, PA-2 for tobacco), by the 10th of the month for the prior month's shipments.
• The electronic requirement took effect January 1, 2016 and has been enforced since June 1, 2016; you no longer mail or email the reports.

Common questions

Do I have to file PACT Act reports electronically? Yes -- since January 1, 2016, with enforcement from June 1, 2016.

Which forms are used? PA-1 for cigarettes and PA-2 for tobacco, filed through the KDOR Customer Service Center.

When are reports due? By the 10th day of the month for the previous month's shipments.

Citations and references

• Senate Substitute for House Bill 2124 (2015) -- requires electronic filing of PACT Act reports as prescribed by the Director of Taxation and the Kansas Attorney General.
• Electronic filing effective January 1, 2016, enforced from June 1, 2016; reports due by the 10th of the following month.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 16-01

Original ruling text

Miscellaneous Tax Phone: 785-368-8222
Division of Taxation FAX: 785-296-4993
915 SW Harrison St www.ksrevenue.org
Topeka KS 66612-1588
Nick Jordan, Secretary of Revenue Department of Revenue Sam Brownback, Governor
Steve Stotts, Director of Taxation

                                         NOTICE 16-01

                                   PACT ACT REPORTING

The following bill was enacted by the 2015 Legislature:

Senate Substitute for House Bill 2124

Effective Jan. 1, 2016, all PACT Act reports are required to be filed electronically in a manner
prescribed by the Director of Taxation and the Kansas Attorney General. This bill will be enforced
effective June 1, 2016, to allow customers adequate time to convert to electronic filing.

With the implementation of electronic filing for PACT Act reports, you will be able enter your data
manually or to upload your data in CSV file format. The file upload specifications can be found on
our website at: www.ksrevenue.org/bustaxtypescig.html. Once you are successfully filing
electronically, you no longer need to mail physical PACT Act reports or email electronic PACT
Act reports to [email protected] or [email protected]. Reminder – reports are to
be filed by the 10th day of the calendar month for the previous calendar month's shipments.

To file your monthly PACT Act report electronically:

  •    Log into the Kansas Department of Revenue Customer Service Center from the
       department's home page at: www.ksrevenue.org.
  •    If you are a new customer, select "Register Now". If you are an existing customer, click
       "Log In", enter your email address and password, and click "Sign In".
  •    Click on "Accounts" on the menu bar.
  •    If you are a new customer, click "Add an Existing or Register a New Account to this Login".
  •    If you are an existing customer, locate your cigarette and/or tobacco account and click
       "Manage Account." Under the Account Management heading, select the "View/Edit/Submit
       Cigarette & Tobacco applications" link.
  •    Under PACT Act Registration, click on the "PACT Act Registration" link. After completing
       the registration and clicking "Continue", you will return to the page with the PACT Act
       Registration by selecting the "Back" button.
  •    Select the PACT Act report you are filing (PA-1 for Cigarette; PA-2 for Tobacco).
  •    You can then enter the report manually or you can upload your data using the file upload
       specifications found on our website.

If you have questions or need additional information, please contact our office by calling 785- 368­
8222, option 5, then option 4, or email us at: [email protected].