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’’.
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 ‘‘Youth Smoking Pre-
vention and State Revenue 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. 
‘‘(a) COMPLIANCE WITH LAWS.—Each person who 
engages in an interstate sale or distribution of cigarettes 
shall comply with all the sales and use tax and other laws, 
applicable to the distribution or sale of cigarettes, in the 
State and place in which the cigarettes are delivered. 
‘‘(b) RECORDKEEPING AND REPORTING.—Each per-
son who engages in an interstate sale or distribution of 
cigarettes, or who advertises, or offers to engage in, such 
a sale or distribution, shall—
‘‘(1) first file with the tobacco tax adminis-
trator of the State and place in which the cigarettes 
are to be offered, advertised, or delivered, a state-
ment setting forth the person’s name and trade 
name (if any), and the address of that person’s prin-
cipal place of business and any other place of busi-
ness; and 
‘‘(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 or distribution
of cigarettes into that State or place during the pre-
vious calendar month, and such memorandum or in-
voice shall include the name and address of the per-
son to whom the cigarettes are delivered, the brand, 
and the quantity thereof. 
‘‘SEC. 3. CIVIL ACTION. 
‘‘In addition to any other remedies available under 
other Federal or State law, the Attorney General of a 
State may in a civil action obtain any appropriate relief, 
including money damages, against any person who vio-
lates, or is about to engage in a violation of, section 2. 
‘‘SEC. 4. CRIMINAL PENALTY. 
‘‘Whoever violates section 2 shall be fined under title 
18, United States Code, or imprisoned not more than 6 
months, or both. 
‘‘SEC. 5. DEFINITIONS. 
‘‘As used in this Act—
‘‘(1) the term ‘Attorney General’, with respect 
to a State, means the chief law enforcement officer 
of that State, or the designee of that officer; 
‘‘(2) the term ‘cigarette’ means—
‘‘(A) any roll of tobacco wrapped in paper 
or in any substance not containing tobacco 
which is to be burned;
‘‘(B) any roll of tobacco wrapped in any 
substance containing tobacco that, because of 
its appearance, the type of tobacco used in the 
filler, or its packaging or labeling is likely to be 
offered to, or purchased by consumers as a cig-
arette described in subparagraph (A); or 
‘‘(C) loose rolling tobacco that, because of 
its appearance, type, packaging, or labeling, is 
likely to be offered to , or purchased by, con-
sumers as tobacco for making cigarettes; 
‘‘(3) the term ‘interstate sale or distribution of 
cigarettes’ means any sale or distribution to an indi-
vidual for personal consumption of cigarettes, made 
for delivery within the United States but outside the 
State or Indian lands where the order is processed; 
‘‘(4) the term ‘State’ means a State of the 
United States, the District of Columbia, the Com-
monwealth of Puerto Rico, or any territory or pos-
session of the United States; 
‘‘(5) the term ‘person’ means an individual, a 
corporation, company, association, firm, partnership, 
society, joint stock company, an Indian tribal organi-
zation, or an Indian tribal government; 
‘‘(6) the term ‘tribal organization’ has the 
meaning give that term in section 4 of the Indian
Self-Determination and Education Assistance Act 
(25 U.S.C. 450b); and 
‘‘(7) the term ‘Indian lands’ has the meaning 
given that term in section 3 of the Archeological Re-
sources Protection Act of 1979 (16 U.S.C. 470bb).’’. 
SEC. 3. EFFECTIVE DATE. 
The amendment made by this Act shall take effect 
on the first day of the first month beginning on or after 
60 days after the date of the enactment of this Act.
Æ