I
NSTRUCTIONS: JENKINS ACT REPORT OF CIGARETTE SALES
The Jenkins Act, 15 U.S.C. §§ 375, et seq., as amended, requires all persons who sell, transfer, or ship for profit
cigarettes, including roll-your-own (“RYO”), in interstate commerce to file reports, no later than the 10th of
each month, with both the tobacco tax administrator and the Attorney General, fully outlining the quantity,
brands, and recipients of applicable cigarette and RYO shipments.
In addition to any other remedies permitted by law, 15 U.S.C. § 378(c) permits the Attorney General to file an
action in the United States District Courts to prevent and restrain violations of the Jenkins Act.
The Jenkins Act Report of Cigarette Sales must be provided to both the Arkansas Department of Finance and
Administration and Office of the Arkansas Attorney General.
SHIPMENT OF CIGARETTES FOR THE MONTH ENDING: The form is due the 10th of each calendar month
and should outline sales in the previous calendar month. For example, the report due in June would be for sales
that occurred in May. Please provide the month that the sales occurred.
BUSINESS INFORMATION: Please provide the name of the business entity on whose behalf the form is being
submitted, including name, address, and telephone number. Please also provide the name of the person
completing the form, as well as that person’s email address.
REPORTING OBLIGATION: The Jenkins Act applies only to sales of cigarette, RYO, and smokeless tobacco
products in interstate commerce. If the business entity on whose behalf the form is being submitted sold such
products into Arkansas from another state or from Arkansas to another state, check the box “Sales in Interstate
Commerce” and proceed to the “Sales in Interstate Commerce” section. If the business entity sells only within
the geographic boundaries of Arkansas, check the box “No Sales in Interstate Commerce” and proceed to the
“Signature” section of the form. If the business entity does not sell cigarette, RYO, or smokeless tobacco
products, check the box “No Cigarette or RYO Sales” and proceed to the “Signature” section of the form.
SALES IN INTERSTATE COMMERCE: Please provide the number of cigarette or RYO products sold into
Arkansas from another state or from Arkansas to another state, as well as the brand families sold and the
name, zip code, and telephone number of the recipient of such product. The number of cigarettes sold should
include, in the case of cigarettes, the number of individual sticks sold. For each regular package sold, the
reportable number is 20 sticks. With this in mind, the number should usually be divisible by 20. In the case
of RYO product, please provide the total number of ounces sold. Additional sheets may be used as necessary
to outline all sales made in interstate commerce during the previous calendar month.
SIGNATURE: Please provide the name, title, and signature of the person completing the form on behalf of
the
business entity, as well as the date on which the form is being completed and submitted.
ARKANSAS REPORTING OBLIGATION: This report may be used to comply with a manufacturer, importer, or
distributors obligations under Ark. Code Ann. 26-57-1405 - 1407.
