I 
108TH CONGRESS 
1ST SESSION H. R. 2824
To revise and reform the Act commonly called the Jenkins Act, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 23, 2003
Mr. GREEN of Wisconsin (for himself, Mr. MEEHAN, Ms. PRYCE of Ohio, Mr. 
FEENEY, Mr. PENCE, Ms. LOFGREN, Ms. BALDWIN, Mr. WEINER, Mr. 
ISAKSON, Mr. CONYERS, Mr. SHUSTER, Mr. CARTER, and Mrs. 
BLACKBURN) introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To revise and reform the Act commonly called the Jenkins 
Act, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Internet Tobacco Sales 
Enforcement Act’’. 
SEC. 2. REVISION OF ACT OF OCTOBER 19, 1949. 
The Act of October 19, 1949, entitled ‘‘An Act to 
assist States in collecting sales and use taxes on ciga-
rettes’’ (15 U.S.C. 375 et seq.) is amended by striking
‘‘That for the purposes of this Act’’ and all that follows 
through the end of the Act and inserting the following: 
‘‘SECTION 1. SHORT TITLE. 
‘‘This Act may be cited as the ‘Jenkins Act’. 
‘‘SEC. 2. INTERSTATE SALES OF CIGARETTES AND SMOKE-
LESS TOBACCO. 
‘‘(a) COMPLIANCE WITH LAWS.—
‘‘(1) Each person who engages in an interstate 
sale of cigarettes or smokeless tobacco or in an 
interstate distribution of cigarettes or smokeless to-
bacco shall comply with all the excise, sales, and use 
tax laws applicable to the sale or other transfer of 
cigarettes or smokeless tobacco in the State and 
place in which the cigarettes or smokeless tobacco 
are delivered as though the person were physically 
located in that State or place. 
‘‘(2) Unless the law of the State and place in 
which cigarettes or smokeless tobacco are delivered 
pursuant to an interstate sale requires otherwise for 
the payment of an excise tax imposed on that sale, 
the cigarettes or smokeless tobacco may not be deliv-
ered to the buyer unless in advance of the delivery—
‘‘(A) the excise tax has been paid; and 
‘‘(B) any required stamps or other indicia 
that the excise tax has been paid are properly
affixed or applied to the cigarettes or smokeless 
tobacco. 
‘‘(3)(A) Each State may compile a list of inter-
state sellers of cigarettes or smokeless tobacco who 
are in compliance with this Act with respect to that 
State. If a State posts a list pursuant to this sub-
section, no person may knowingly make an interstate 
distribution of cigarettes or smokeless tobacco into 
that State other than to a person engaged in the 
business of manufacturing, distributing or selling 
cigarettes or smokeless tobacco unless the person 
initiating or ordering the delivery is on the list at 
the time of delivery. 
‘‘(B) Each State may also compile a list of 
interstate sellers of cigarettes or smokeless tobacco 
who are not in compliance with this Act with respect 
to that State. If a State posts a list pursuant to this 
subsection, no person make an interstate distribu-
tion of any item into that State for a person on the 
list unless—
‘‘(i) the person in good faith determines 
that the item does not include cigarettes or 
smokeless tobacco; or
‘‘(ii) the delivery is made to a person en-
gaged in the business of manufacturing, distrib-
uting or selling cigarettes or smokeless tobacco. 
‘‘(b) RECORDKEEPING AND REPORTING.—Each per-
son who engages in an interstate sale of cigarettes or 
smokeless tobacco, or who advertises, or offers to engage 
in, such a sale, shall—
‘‘(1) first file with the tobacco tax adminis-
trator of the State and place in which the cigarettes 
or smokeless tobacco are to be offered, advertised, or 
delivered, a statement setting forth the person’s 
name and trade name (if any), and the address of 
that person’s principal place of business and any 
other place of business, as well as telephone numbers 
for each place of business, a principal electronic mail 
address, any website addresses, and the name, ad-
dress and telephone number of an agent authorized 
to accept service on behalf of that person; 
‘‘(2) not later than the 10th day of each cal-
endar month, file with that tobacco tax adminis-
trator a memorandum or copy of the invoice cov-
ering each and every interstate sale of cigarettes or 
smokeless tobacco by the filer into that State or 
place, and each interstate distribution of cigarettes 
or smokeless tobacco pursuant to that sale, during
the previous calendar month, and such memorandum 
or invoice shall include the name and address of the 
person to whom the cigarettes or smokeless tobacco 
are delivered, the brand, and the type, the quantity 
delivered, and the name, address, and phone number 
of the person delivering; and 
‘‘(3) maintain records, including the informa-
tion specified in paragraph (2), for not less than 5 
years after the date of an interstate sale of ciga-
rettes or smokeless tobacco and of each interstate 
distribution of cigarettes or smokeless tobacco pur-
suant to that sale, and make those records available 
for inspection upon the lawful demand of the Attor-
ney General of the United States, an Attorney Gen-
eral of a State, the Commissioner of Internal Rev-
enue, or the chief tax collection official of a State. 
‘‘(c) DEEMING RULE.—For the purposes of this sec-
tion—
‘‘(1) an interstate sale or delivery of cigarettes 
or smokeless tobacco shall be deemed to have oc-
curred in the State and place where the buyer ob-
tains personal possession of the cigarettes or smoke-
less tobacco; and