I 

108TH CONGRESS 

1ST SESSION H. R. 1839

To amend the Act of October 19, 1949, entitled ‘‘An Act to assist States 

in collecting sales and use taxes on cigarettes’’. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 29, 2003

Mr. GREEN of Wisconsin (for himself and Mr. PENCE) introduced the 

following bill; which was referred to the Committee on the Judiciary 

A BILL

To amend the Act of October 19, 1949, entitled ‘‘An Act 

to assist States in collecting sales and use taxes on 

cigarettes’’.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Youth Smoking Pre5 vention and State Revenue Enforcement Act’’. 

6 SEC. 2. REVISION OF ACT OF OCTOBER 19, 1949. 

7 The Act of October 19, 1949, entitled ‘‘An Act to 

8 assist States in collecting sales and use taxes on ciga9 rettes’’ (15 U.S.C. 375 et seq.) is amended by striking 
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1 ‘‘That for the purposes of this Act’’ and all that follows 

2 through the end of the Act and inserting the following:

3 ‘‘SECTION 1. SHORT TITLE. 

4 ‘‘This Act may be cited as the ‘‘Jenkins Act’’. 

5 ‘‘SEC. 2. INTERSTATE SALES OF CIGARETTES. 

6 ‘‘(a) COMPLIANCE WITH LAWS.—Each person who 

7 engages in an interstate sale or distribution of cigarettes 

8 shall comply with all the sales and use tax and other laws, 

9 applicable to the distribution or sale of cigarettes, in the 

10 State and place in which the cigarettes are delivered. 

11 ‘‘(b) RECORDKEEPING AND REPORTING.—Each per12 son who engages in an interstate sale or distribution of 

13 cigarettes, or who advertises, or offers to engage in, such 

14 a sale or distribution, shall—

15 ‘‘(1) first file with the tobacco tax adminis16 trator of the State and place in which the cigarettes 

17 are to be offered, advertised, or delivered, a state18 ment setting forth the person’s name and trade 

19 name (if any), and the address of that person’s prin20 cipal place of business and any other place of busi21 ness; and 

22 ‘‘(2) not later than the 10th day of each cal23 endar month, file with that tobacco tax adminis24 trator a memorandum or copy of the invoice cov25 ering each and every interstate sale or distribution 
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1 of cigarettes into that State or place during the pre2 vious calendar month, and such memorandum or in3 voice shall include the name and address of the per4 son to whom the cigarettes are delivered, the brand, 

5 and the quantity thereof. 

6 ‘‘SEC. 3. CIVIL ACTION. 

7 ‘‘In addition to any other remedies available under 

8 other Federal or State law, the Attorney General of a 

9 State may in a civil action obtain any appropriate relief, 

10 including money damages, against any person who vio11 lates, or is about to engage in a violation of, section 2. 

12 ‘‘SEC. 4. CRIMINAL PENALTY. 

13 ‘‘Whoever violates section 2 shall be fined under title 

14 18, United States Code, or imprisoned not more than 6 

15 months, or both. 

16 ‘‘SEC. 5. DEFINITIONS. 

17 ‘‘As used in this Act—

18 ‘‘(1) the term ‘Attorney General’, with respect 

19 to a State, means the chief law enforcement officer 

20 of that State, or the designee of that officer; 

21 ‘‘(2) the term ‘cigarette’ means—

22 ‘‘(A) any roll of tobacco wrapped in paper 

23 or in any substance not containing tobacco 

24 which is to be burned; 
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1 ‘‘(B) any roll of tobacco wrapped in any 

2 substance containing tobacco that, because of 

3 its appearance, the type of tobacco used in the 

4 filler, or its packaging or labeling is likely to be 

5 offered to, or purchased by consumers as a cig6 arette described in subparagraph (A); or 

7 ‘‘(C) loose rolling tobacco that, because of 

8 its appearance, type, packaging, or labeling, is 

9 likely to be offered to , or purchased by, con10 sumers as tobacco for making cigarettes; 

11 ‘‘(3) the term ‘interstate sale or distribution of 

12 cigarettes’ means any sale or distribution to an indi13 vidual for personal consumption of cigarettes, made 

14 for delivery within the United States but outside the 

15 State or Indian lands where the order is processed; 

16 ‘‘(4) the term ‘State’ means a State of the 

17 United States, the District of Columbia, the Com18 monwealth of Puerto Rico, or any territory or pos19 session of the United States; 

20 ‘‘(5) the term ‘person’ means an individual, a 

21 corporation, company, association, firm, partnership, 

22 society, joint stock company, an Indian tribal organi23 zation, or an Indian tribal government; 

24 ‘‘(6) the term ‘tribal organization’ has the 

25 meaning give that term in section 4 of the Indian 
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1 Self-Determination and Education Assistance Act 

2 (25 U.S.C. 450b); and 

3 ‘‘(7) the term ‘Indian lands’ has the meaning 

4 given that term in section 3 of the Archeological Re5 sources Protection Act of 1979 (16 U.S.C. 470bb).’’. 

6 SEC. 3. EFFECTIVE DATE. 

7 The amendment made by this Act shall take effect 

8 on the first day of the first month beginning on or after 

9 60 days after the date of the enactment of this Act.

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