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Division of Taxation

Cigarette Tax Overview

Description
The Cigarette Tax is collected primarily from licensed distributors who receive cigarettes directly from manufacturers. Unless otherwise provided by law, every package of cigarettes must be stamped before being transferred from the original acquirer in New Jersey. This tax is not imposed on other tobacco products. Please call (609) 633-9000 to answer any questions about Cigarette Tax.

Sales to the United States Government or the Veterans Administration, and sales in interstate commerce are exempt.

Rate
Effective July 1, 2009, the tax rate is $2.70 per pack of 20 cigarettes. Formerly, the tax was $2.575 per pack of 20 cigarettes.

A distributor is allowed a .00166667% discount on the purchase of 1,000 or more stamps or meter impressions.

Disposition of Revenues
Revenues are deposited in the State Treasury for general State use. Pursuant to P.L. 2009, C. 70, initial collections of $391.5 million are deposited in the Health Care Subsidy Fund.


Last Updated: Monday, 05/04/20