Jenkins Act
Definition
Federal statute, 15 U.S.C. §§ 375–378, requiring anyone who sells and ships cigarettes across a state line to a buyer that is not a licensed distributor to report the sale to the buyer’s state tobacco-tax administrator.
Federal statute, 15 U.S.C. §§ 375–378, requiring anyone who sells and ships cigarettes across a state line to a buyer that is not a licensed distributor to report the sale to the buyer’s state tobacco-tax administrator.