The New Jersey Cigarette Tax Act provides for the licensure of various levels of the cigarette industry - from retailers to manufacturers - and regulates the sale, storage, use, and transportation of cigarettes (stamped and unstamped) within the state. Anyone who violates this act is subject to criminal prosecution.
Since 1973, the Office of Criminal Investigation enforces the Cigarette Tax Act laws through our municipal and Superior courts. These enforcement activities “Protect the Revenue” of the State and the programs those revenues fund.
The Office of Criminal Investigation:
In New Jersey, it is illegal to sell, buy, or transport cigarettes that do not have the New Jersey Tax Stamp. This includes:
It is illegal to buy or possess cigarettes that do not have a New Jersey Tax Stamp. This includes cigarettes you purchase:
The transportation of untaxed cigarettes in or through New Jersey requires specific licenses, actions, and documents which provide deliverer and receiver:
Acts subject to prosecution include:
It is unlawful to manufacture cigarettes that appear as legitimate well-known brands or to appear generic in nature. This includes:
It is illegal to sell cigarettes or any other tobacco products to anyone under the age of 21 (effective November 1, 2017). Violations should be reported to the local or regional Board of Health.
Any device used to make commercial quality cigarettes is considered a roll-your-own cigarette machine. These machines are prohibited by the Federal government unless the owner:
The Tobacco Products Wholesale Sales and Use Tax Act imposes a tax on every sale of tobacco products, other than cigarettes, as follows:
These tobacco products, which exclude cigarettes, are each taxed at the wholesale price from the supplier to a retailer. The supplier must include this tax in the sale of tobacco to each of its customers. The retailer or consumer will be given an invoice, receipt, or other memorandum stating that the tax has been paid or will be paid by the supplier.
With the exception of cigarettes, tobacco products do not bear a New Jersey tax stamp to indicate the tax has been paid. Compliance is accomplished by the examination of purchase and sales invoices along with the registration of those in the industry.
It is illegal to buy or sell untaxed tobacco products. Criminal penalties are similar to those contained in the New Jersey Cigarette Tax Act.
There is a new Cigarette Minimum Price List as of March 4, 2019. Prices have been updated for R.J. Reynolds Tobacco Company, Philip Morris USA, Inc., ITG Brands, LLC, Liggett Group, LLC, Vector Tobacco, JT International U.S.A., Inc., and Nat Sherman.
New Jersey Division of Taxation Minimum Legal Prices on Cigarettes as of March 4, 2019.