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Division of Taxation

Tobacco and Vapor Products Tax

The Tobacco and Vapor Products Tax is imposed on the sale of tobacco and nicotine products, other than cigarettes, by a distributor or a wholesaler to a retail dealer or consumer.

Cigarettes are exempt from this tax.

All businesses that are registered for the Tobacco and Nicotine Products Tax are required to file the monthly Tobacco Products Tax return, Form TPT-10, on the 20th day of the month following the end of the prior month. If the due date falls on a weekend or holiday, the return is due the next business day.

The tax is imposed at the rate of 30% on the wholesale price the distributor pays to buy the products from the manufacturer.

Distributors and wholesalers who also sell tobacco prod¬ucts at retail or otherwise use the tobacco products must pay a compensating Use Tax of 30% measured by the sales price of a similar tobacco product to a distributor.

The Tobacco and Vapor Products Tax on moist snuff is imposed on the sale, use, or distribution of moist snuff within New Jersey by a distributor or wholesaler to a retail dealer or consumer at the rate of $0.75 per ounce on the net weight as listed by the manufacturer and a proportionate rate on all fractional parts of an ounce of the net weight of moist snuff.

Distributors and wholesalers who also sell moist snuff at retail or otherwise use the moist snuff must pay a compensating Use Tax at the rate of $0.75 per ounce of moist snuff, with a proportionate tax rate for fractional parts of an ounce of the net weight of moist snuff.

Tobacco and Vapor Products Tax on liquid nicotine is imposed upon the sale, use, or distribution of liquid nicotine within New Jersey by a distributor or wholesaler to a retail dealer or consumer at the rate of $0.10 per fluid milliliter based on the volume of the liquid nicotine as listed by the manufacturer, and a proportionate rate on all fractional parts of a fluid milliliter of volume of liquid nicotine as listed by the manufacturer.

Distributors and wholesalers who also sell liquid nicotine at retail or otherwise use the liquid nicotine must pay a compensating Use Tax at the rate of $0.10 per fluid milliliter based on the volume of the liquid nicotine, with a proportionate tax rate for fractional parts of a fluid milliliter of volume of liquid nicotine.

The Tobacco and Vapor Products Tax on container e-liquid is imposed on the sale of container e-liquid within New Jersey by a retail dealer at the rate of 10 % of the retail sales price. The law exempts container e-liquid from the $0.10 per fluid milliliter wholesale Liquid Nicotine Tax.


Applicable Laws and Rules

N.J.S.A. 54:40B-1 et seq., N.J.S.A. 54:40B-3.4, P.L. 2018, c. 50, P.L. 2019, c. 147


Last Updated: Thursday, 05/12/22