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Did You Receive a Notice of Assessment for Untaxed Cigarettes?

1. Why did I receive this notice?

2. How was the tax determined?

3. Why am I just getting this notice now?

4. How can I pay?

5. How can I get a payment plan?

6. How do I dispute this notice?

7. Can I resolve this notice over the phone?

8. I received an assessment notice a few years ago. Why am I getting billed again?

9. The person on this notice is deceased. What should I do?

10. I bought these for someone else but my name is on the notice. What should I do?

11. What if I don’t respond?

12. Where should I send my response?

13. Need help quitting?

 


1. Why did I receive this notice?

We received information that you purchased untaxed cigarettes.

All cigarettes that are shipped into the State must have a New Jersey tax stamp. A New Jersey resident that purchases unstamped cigarettes from the internet, phone or mail is responsible to pay the tax.

2. How was this tax determined?

Sales and Use Tax is assessed at 7% (6% before July 15, 2006) of the cigarette sales price.

The Excise Tax is based on the number of cartons purchased regardless of the price paid.

If you disagree with our assessment, see “How do I dispute this notice?”

3. Why am I just getting this notice now?

We recently received information about these purchases. Every cigarette vendor must provide details of the purchases to the state where the cigarettes are shipped to. We make every effort to obtain and process the information as quickly as possible.

4. How can I pay? You have two ways to pay:

Online: To pay online by Credit Card or Electronic Check:

Mail:

  • Send a check, payable to the State of New Jersey, along with the payment voucher to the address on your voucher.
  • Be sure to write your social security numbers on your check and the voucher.

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5. How can I get a payment plan?

If you cannot pay the full amount, you can Request a Payment Plan. You must complete the form and mail it to the address on the bottom right corner of the form.

6. How do I dispute this notice?

You must dispute this notice in writing. Send your letter, with supporting documentation, to the address on the bottom right corner of the notice. Supporting documentation may include invoices, credit card statements, or bank statements. You cannot dispute this notice with our Call Center.

7. Can I resolve this notice over the phone?

No, you can’t resolve this notice over the phone. You must respond to the address on the bottom right corner of your notice. Our Call Center does not have any more information than what is on your notice.

8. I received an assessment notice a few years ago. Why am I getting billed again?

We receive details about untaxed cigarette purchases from many different vendors. This is the first time we have received information from the vendor listed on your notice. This Notice of Assessment lists cigarette purchases that were not included on any previous bill. If you compare your latest assessment with an older one, you will see that you were not previously billed for the purchases listed on this assessment notice.

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9. The person on this notice is deceased. What should I do?

If the person listed on the notice is now deceased, send a copy of the death certificate to the address on the bottom right corner of your notice.

10. I bought these for someone else but my name is on the notice. What should I do?

The person listed on this notice is responsible for the tax even if they were purchased for someone else. If you believe your name is listed in error, send a letter to the address on the bottom right corner of your notice.

11. What if I don’t respond?

If you do not respond, we will send your case for further collection activity and offset any refund, credit, or rebate. It is important that you respond to your notice.

12. Where should I send my response?

Payments
Revenue Processing Center
PO Box 250
Trenton, NJ 08646-0250

All Other Replies
NJ Division of Taxation
PO Box 187
Trenton, NJ 08695-0187

13. Need help quitting?

You can find information about New Jersey’s Quit Services by visiting the New Jersey Department of Health.

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Last Updated: Thursday, 08/25/16
 



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