ATF registration
Every client is registered with the ATF as a tobacco product manufacturer or importer, and with the tobacco tax administrator of every state and locality into which product is shipped.
The most rigorous PACT Act compliance desk a vapor retailer can hire.
VaporLedger assembles a documentation-complete compliance pack — every registration, every monthly delivery-sales report, every excise-tax return, every carrier-agreement check, and every deadline — checked against the letter of the PACT Act and 34 state tax codes before a credentialed reviewer releases it.
Every subsection of 15 U.S.C. §375 et seq.34-state-plus-DC vapor excise tax rules engineATF registration · monthly delivery-sales reportsCredentialed indirect-tax reviewer on every file5-business-day SLA
Why compliance fails
A single missed filing can end your ability to ship.
Any business that sells or ships ENDS products in interstate commerce must register with the ATF and every state and locality into which it ships, file monthly delivery-sales reports by the 10th, verify age, label packages, and use only certified carriers. Miss one registration, one filing, or one labeling requirement — and the ATF can place you on the non-compliant list, legally barring every carrier from delivering your products.
Most vapor retailers run this by hand, from memory, across 34 different state tax structures. The PACT Act has not been read end-to-end since the last time it mattered. That is exactly where compliance gaps hide.
VaporLedger exists to close that gap with a single, exhaustive standard applied identically to every client.
91.4%
of online vape shipments studied failed to bear required tobacco-product labeling
The benchmark
Measured against the letter of the PACT Act and every state vapor excise tax code — subsection by subsection.
We do not summarize the law and hope. Every file is scored against a versioned rule pack tied to the exact text of 15 U.S.C. §375 et seq. and each state's vapor excise tax statute. These are the provisions each file is held to.
Monthly delivery-sales reports
A report is filed by the 10th of each month listing all deliveries, including recipient name, address, quantity, and brand — verified against shipping data.
Age verification & labeling
Every shipment is age-verified through a commercial database, requires an adult signature, and is labeled as containing tobacco products — checked per package.
Carrier agreement
Shipments are tendered only to private carriers under a certified carrier agreement; USPS is never used. Carrier compliance is monitored.
State excise tax registration & filing
Each state's vapor excise tax registration, rate structure (ad valorem, per-mL, or bifurcated), and filing cadence is maintained and applied to every shipment.
Recordkeeping & penalties
Records are retained for four years. Civil penalties of $5,000–$10,000 per violation or 2% of gross sales, and up to 3 years imprisonment for knowing violations, are avoided.
How a file is built
Intake to credentialed reviewer release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A credentialed indirect-tax reviewer signs every release. That order is never reversed.
01
Compliance Gap Scan
Upload your sales, shipping, and purchase data. We return a free compliance read: which registrations, filings, and labeling requirements you already meet, and which are missing.
02
Registration & nexus mapping
As your authorized clerical agent, we identify every state and locality where you have nexus, and prepare and file the required ATF and state registrations.
03
Grounded drafting
Monthly delivery-sales reports and excise-tax returns are drafted from your validated data and the PACT Act/state rules engine into field-locked templates — no legal opinions, no invented facts.
04
Deterministic completeness gates
Every shipment is reconciled to the report; every tax calculation is verified against the rules engine; labeling and carrier checks are resolved. Any failure blocks release.
05
Credentialed reviewer release
An indirect-tax reviewer reviews the exception queue and signs the release. Contested nexus or product classification issues are referred to outside counsel.
06
Client sign-off & submission
You receive the complete filing pack: reports, returns, evidence log, and deadline calendar. Your signing officer authorizes and executes every government filing — we never submit without your approval.
The bar we hold
Rigor you can measure.
100%
Reviewer-released
No file ships without a credentialed reviewer's signature.
5 days
Standard SLA
From complete intake to released filing pack.
<1%
Critical-defect target
Tracked against a gold-standard compliance library.
34+DC
State tax rules maintained
Every vapor excise tax jurisdiction, versioned and applied.
Why VaporLedger
Built to be the most thorough option a vapor retailer has.
Documentation-complete, by design
The deliverable is completeness itself — every registration, filing, and compliance check accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a statutory requirement.
In its lane, on purpose
We prepare documentation and run searches as your clerical agent. We never give legal advice, contact your customers, or submit filings without your sign-off.
Engagement
Flat fee, per registration, per state per month, per incident. No hourly billing, ever.
Simple, predictable, and aligned with a compliance standard — not a percentage of any tax savings.
- A free Compliance Gap Scan before you commit — see exactly what is missing.
- Flat fees per ATF registration, per state registration, per monthly filing, and per incident (warning letter response, non-compliant list removal).
- Disclosed pass-through state filing fees.
- Optional fixed-fee outside counsel referral for contested nexus or product classification disputes.
FAQ
Questions, answered precisely.
Is VaporLedger a law firm?
No. VaporLedger, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. Outside counsel is available and recommended for contested nexus or product classification disputes.
Do you submit filings to the government?
No. We prepare and draft every filing, but your signing officer authorizes and executes every government submission. We never submit without your explicit approval.
What makes a file 'complete'?
Completeness is defined by the PACT Act and each state's vapor excise tax code: ATF registration, state registrations, monthly delivery-sales reports, excise-tax returns, age verification, labeling, carrier agreement, and recordkeeping — all present and verified. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is five business days from complete intake to a reviewer-released filing pack. The free Gap Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
Flat fees per registration, per state per month, and per incident. No hourly billing, no contingency, and no percentage of any tax savings or sale proceeds.
See what's missing before it costs you your ability to ship.
Start with a free Compliance Gap Scan. Send your sales, shipping, and purchase data and we'll return a compliance read against every subsection of the PACT Act and 34 state vapor excise tax codes.
Documentation-completeness service · not legal advice · you authorize every filing.