Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


PACT Act Requirements


Reporting Requirements

Federal law under the PACT Act states that distributors selling cigarettes, electronic nicotine delivery systems (ENDS) or tobacco products in interstate commerce, into Colorado are subject to a number of registration, labeling, delivery, tax, reporting and record-keeping requirements including registering and reporting under the PACT Act.

The following products must be reported:   

  • Cigarettes
  • Electronic nicotine delivery systems (ENDS):
    • As of March 28, 2021, the Preventing Online Sales of E-Cigarettes to Children Act amends the PACT Act and Jenkins Act, 15 U.S.C. chapter 10A, to include ENDS. The definition of an ENDS is broad and covers “any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device,” and includes: 
      • e-cigarettes
      • e-hookahs
      • e-cigars
      • vape pens
      • advanced refillable personal vaporizers
      • electronic pipes
      • any component, liquid, part, or accessory of a device without regard to whether the component, liquid, part, or accessory is sold separately from the device
  • Roll your own (RYO) tobacco  
  • Smokeless tobacco

Registration Requirements

Any person who sells, transfers, or ships for profit or advertises or offers for sale cigarettes, electronic nicotine delivery systems (ENDS), roll your own (RYO), and/or smokeless tobacco products in interstate commerce into Colorado, including sales into Indian Reservations located in Colorado, must register with the Bureau of Alcohol, Tobacco, Firearms and Explosives and with the Colorado Department of Revenue (CDOR).

To register with the CDOR, submit a PACT Act Registration Form by email to


Filing Information

After registering, monthly reporting must be submitted by the 10th day of the month following the activity. Reports should be submitted monthly, even if the distributor has not made shipments into Colorado during the reported month. These reports are submitted to the Department via Revenue Online secure web message or email to

Along with your filing, be sure to include a memorandum or a copy of the invoice covering every shipment made during the previous calendar month into Colorado. Each memorandum or invoice must identify the following information:

  1. The name and address of the person to whom the shipment was made; 
  2. The brand and the quantity delivered to the person in the specific shipment; and
  3. The name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller.

The PA-2 form developed by the Federation of Tax Administrators meets the PACT Act requirements and can be used to provide this information.

PA-1 & PA-2 Pact Act Reporting Excel

If you have no activity to report, an email or web message with the subject of "PACT Act Month/Year - Company Name" with an explanation of no activity to report in the body of the email or web message will be accepted as a no activity PACT Act report.