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Cigarette Tax – Publications and Notices

Publications are informational documents that address particular topics of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, or changes in Division policies could affect the validity of the information contained in the publication. Publications are updated regularly and are accurate on the date issued.

About New Jersey Taxes Bulletins (ANJs) summarize information on a particular topic. Most bulletins focus on the sales and use tax issues related to a specific business.

Tax Topic Bulletins (S&Us, GITs) provide detailed information on various aspects of sales and use tax and gross income tax.

Technical guidance on various topics is also published in the form of Letter Rulings, Technical Advisory Memorandums and Technical Bulletins.
The following publications can be viewed in Adobe Acrobat PDF format. PDF formatted documents contain the same text as the original printed documents. To view PDF formatted documents, you must have Acrobat Reader, which is available free from Adobe. Click the link to download the newest version of Adobe Acrobat Reader now!

Form Name PDF Size
  Revised Notice: Sales Tax and the Cigarette Minimum Pricing Law  
 

There is a new Cigarette Minimum Price List as of April 23, 2014. Page 1 of the new list contains the cigarette minimum price for cigarette brands from Kretek International Inc. (Taj Mahal Bidis) and page 3 for cigarette brands from U.S. Flue-Cured Tobacco Growers, Inc. (1839).

New Jersey Division Of Taxation Minimum Legal Prices On Cigarettes as of April 16, 2014. 

60K
CWD-P Cigarette Tax Distributor/Wholesaler License Application Packet 48K
  Cigarette Tax Increase - July 1, 2009 35K
  Revised Notice- Untaxed Cigarette Sales 10K
OCI-100 A Guide to the Enforcement of the New Jersey Cigarette Tax Act 441K
  Bulletin - NJ Cigarette Tax Law Change 11K
  List of Participating and Non-participating Manufacturers by Brand  
CM-100 Form CM-100 - Cigarette and Motor Fuel License 63K
  Instruction for Completing the Cigarette Floor Tax Returns 208K
ATTD-901 Cigarette Floor Tax Return (Due September 1, 2002) 289K
ATTD-901 Cigarette Floor Tax Return (Due September 1, 2003) 338K
ATTD-901 Cigarette Floor Tax Return (Due September 1, 2004) 290K
ATTD-901 Cigarette Floor Tax Return (Due September 1, 2006) 299K
TPTWF Cigarette Floor Tax Return (Due September 20, 2006) 487K


Last Updated: Wednesday, 04/23/14



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