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Maryland Alcohol, Tobacco, and Cannabis Commission

ESD Pact Act Reporting

The Federal Prevent All Cigarette Trafficking (PACT) act requires manufacturers and distributors of cigarettes, smokeless tobacco, and electronic smoking devices to register with the ATF and report all tobacco shipments across state lines to federal and State authorities.

In Maryland, Electronic Smoking Devices (ESD), also known as e-cigarettes or vapes, can only be sold to consumers by a licensed retail business. Manufacturers and Wholesalers who ship these products to Maryland retailers must send a copy of the ATF registration and monthly sales reports to the ATCC.

How to register

  • Businesses that distribute electronic smoking devices in interstate commerce must:
    • Register with the ATF, and 
    • Send a copy of their registration to the Maryland Alcohol, Tobacco, and Cannabis Commission. First, registrants should visit the ATF’s PACT act page for information, instructions, and registration forms and complete their registration.
  • After you have registered, please submit a copy to the ATCC here:

How to submit my monthly report

If you ship electronic smoking devices (ESDs) to Maryland, you must send a monthly report to the ATCC.

What you need to do:

  • Report all interstate shipments to each state where you send products
  • If you ship to Maryland, email your report to: [email protected]

What to include:
 Your report must cover all shipments made to Maryland during the previous month. You can submit:

  • A statement
  • A spreadsheet
  • Copies of invoices

Include:

  • The products shipped
  • The businesses that received them

When to submit:

  • Reports are due by the 10th day of each month
  • Example: January sales must be reported by February 10

Even if you have no sales:

  • You must still submit a monthly report if you are registered and have shipped to Maryland before
  • Submit a report showing zero sales

If you stop doing business in Maryland:

  • Contact the ATCC if you close your business or permanently stop shipping to Maryland

Submit PACT Act reports to [email protected].

Licensing requirements

  • Maryland licenses are required for any manufacturer, importer, or wholesaler who sells ESD products in Maryland. Visit the Tobacco licensing page to apply.
  • ESD products can only be shipped for resale to a licensed ESD retailer or licensed Vape Shop Vendor. 
  • To avoid criminal penalties, suppliers are strongly encouraged to verify that each of their shipment recipients holds a valid Maryland ESD license,

PACT Act reporting for cigarettes and OTP

  • The PACT act also imposes reporting requirements on distributors of cigarettes and OTP.
  • Maryland reporting for Cigarette and OTP shipping activity should be directed to the Comptroller of Maryland, and is part of your tax reporting obligations for those products.
  • Email Cigarette and OTP Pact Acts to: [email protected]