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Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Notice: Cigarette/Tobacco & Vapor Products Tax

Prohibited Use of Coupons, Price Reduction Promotions & Price Rebates

Recent changes to State law (P.L. 2019 c. 396) now prohibit the use of any coupons, price reduction promotions, or price rebates for cigarettes, tobacco products, and vapor products as of March 1, 2020.

When selling cigarettes, tobacco products, or vapor products to a retail consumer, no person shall offer, provide, or accept:

  • Coupons, including online coupons;
  • Price reduction promotions, including online promotional discount codes; or
  • Price rebates.

Retailers that violate this law will be subject to:

  • A minimum penalty of $250 for a first violation, $500 for a second violation, and $1,000 for a third or subsequent violation; and
  • Suspension or revocation of their license.

Definitions:

"Tobacco product" means cigarettes made of tobacco or of any other matter or substance which can be smoked, or any cigarette paper or tobacco in any form - including smokeless tobacco. "Vapor product" means any non-combustible product containing nicotine that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, to produce vapor from nicotine in a solution or any form.

  • This includes - but is not limited to - any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and any vapor cartridge, or other container of nicotine in a solution or other form, that is intended for use with, or in any such device.

Questions?

If you need assistance or clarification with any part of this new law, please email us at Tobacco.tax@treas.nj.gov.


Last Updated: Monday, 02/10/20