The federal Prevent All Cigarette Trafficking Act (PACT Act) became effective on June 29, 2010, and, among other things, imposed expanded registration and reporting requirements on all persons, including manufacturers, who sell, transfer, ship, advertise, or offer to sell cigarettes (including roll-your-own [RYO] tobacco) and smokeless tobacco in interstate commerce. For specific guidance from the New York State Department of Taxation and Finance concerning the registration and reporting requirements, click on the link below.