The Cigarette Sales Act was signed into law as Chapter 85, Pamphlet Law 2005 on May 4, 2005. It requires that all cigarette sales be made “face-to-face” unless the seller has (1) met the terms of the federal Jenkins Act, (2) collected all applicable State taxes, including the cigarette tax and the sales and use tax and (3) verified that the purchaser is 18 years of age or older by requesting a photocopy of a government-issued picture identification displaying the age of the purchaser. The federal Jenkins Act, entails that anyone selling cigarettes to a buyer in another state must report the sale to the state tobacco tax administrator for the buyer’s state. Additionally, the seller should receive payment for the sale by a credit, debit card, or check that has been issued in the purchaser’s name. Lastly, the seller must verify that the address to which the cigarettes will be shipped matches the credit, debit card, or check. This law will take effect on November 1, 2005, and will apply to shipments made on and after that date. (Tax Day, May 10, 2005)