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Licensed distributor, PACT and WRAP reports: what wholesalers must file
Summary
Department staff explained three required reports filed through TinTAP—the LDR (monthly, due 15th, seven-year record retention), the federally required PACT report (includes e-nicotine products), and the WRAP retail-accountability report (monthly/quarterly, due 25th) that drives assessments when wholesaler and retailer data mismatch.
Katie Julian reviewed the three primary reports licensed tobacco distributors must file through TinTAP: the Licensed Distributor Report (LDR), the Prevent All Cigarette Trafficking (PACT) report required by federal law, and the Retail Accountability Program (WRAP) report.
She said the LDR reflects stamping activity, beginning and ending inventory, purchases and sales, and is due on the 15th of each month; invoices and supporting documentation must be retained for seven years. On PACT, Katie said the federal report now captures shipments or transfers that include electronic nicotine delivery systems (vape products) even though those products are not subject to the state tobacco tax. Katie described WRAP as a data-reporting tool used to calculate assessments when wholesaler sales data appear inconsistent with retail sales, and WRAP submissions may be monthly or quarterly and are due on the 25th of the month following the reporting period.
