IPCPR Legislative | New Jersey

New Jersey

nj

New Jersey State Contact Information

New Jersey Department of the Treasury
Division of Taxation
(609) 292-6400

New Jersey Election Law Enforcement Commission
(609) 292-8700

Taxation in New Jersey

 

New Jersey imposes a tax on the sale, use, or distribution of tobacco products within the state. Every distributor or wholesaler will be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer will be given an invoice, receipt, or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler. If a distributor or wholesaler fails to pay the tax, then the tax will be payable by the retail dealer or consumer.

 

N.J. Rev. Stat. § 54:40B-3: Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product
N.J. Rev. Stat. § 54:40B-4: Payment of tax by distributor, wholesaler
N.J. Rev. Stat. § 54:40B-5: Liability for payment of tax

 

Division of Taxation staff reported that New Jersey localities do not levy additional taxes on tobacco products.

The tax on tobacco products other than cigarettes is 30% of the invoice price the distributor pays to buy the products from the manufacturer, except that the tax on moist snuff is $0.75 per ounce, with a proportionate tax rate for fractional parts.

 

N.J. Rev. Stat. § 54:40B-3: Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product
N.J. Rev. Stat. § 54:40B-3.1: Tax imposed upon sale, use, distribution of moist snuff

Every distributor or wholesaler required to pay the tobacco products tax must file a Tobacco Products Tax Return (Form TPT-20) and all applicable schedules on or before the 20th day of each month, along with payment for taxes due. Tax returns and payments may be submitted through the Department of the Treasury’s website at http://www.state.nj.us/treasury/taxation/online.shtml.

 

N.J. Rev. Stat. § 54:40B-8: Contents of return

Department of the Treasury: Tobacco Products Tax Forms
http://www.state.nj.us/treasury/taxation/prnttobacco.shtml

 

Form TPT-20: Tobacco Products Tax Return
http://www.state.nj.us/treasury/taxation/pdf/other_forms/tobacco/tpt20.pdf

Definitions in New Jersey

 

“Smoking” means the burning of, inhaling from, exhaling the smoke from, or the possession of a lighted cigar, cigarette, pipe or any other matter or substance which contains tobacco or any other matter that can be smoked, or the inhaling or exhaling of smoke or vapor from an electronic smoking device.

 

N.J. Rev. Stat. § 26:3D-57

 

“Tobacco products” are any products containing any tobacco for personal consumption including, but not limited to, cigars, little cigars, cigarillos, chewing tobacco, pipe tobacco, smoking tobacco and their substitutes, and dry and moist snuff, but does not include cigarette.

 

N.J. Rev. Stat. § 54:40B-2

 

“Dry snuff” is any finely cut, ground or powdered smokeless tobacco that is intended to be sniffed through the nasal cavity, but does not include moist snuff.

 

N.J. Rev. Stat. § 54:40B-2

 

“Moist snuff” is any finely cut, ground or powdered smokeless tobacco that is intended to be placed or dipped in the oral cavity, but does not include dry snuff.

 

N.J. Rev. Stat. § 54:40B-2

 

A “distributor” is:

  • a person engaged in the business of selling tobacco products in New Jersey who brings, or causes to be brought into the state a tobacco product for sale within the state
  • a person who makes or manufactures tobacco products in New Jersey for sale in the state
  • a person engaged in the business of selling tobacco products without New Jersey who ships or transports tobacco products to a person in the state to be sold to a retail dealer, or
  • a person who receives tobacco products on which the tax has not or will not be paid by another distributor

 

N.J. Rev. Stat. § 54:40B-2

 

A “wholesaler” is a person, wherever resident or located, other than a distributor, who:

  • purchases tobacco products from any other person who purchases from the manufacturer and who acquires tobacco products solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only, or
  • services retail outlets by the maintenance of an established place of business for the purchase of tobacco products including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of tobacco products

 

N.J. Rev. Stat. § 54:40B-2

 

A “retail dealer” is a person who is engaged in this State in the business of selling any tobacco product at retail. A person placing a tobacco product vending machine at, or on any premises will be deemed to be a retail dealer for each vending machine.

 

N.J. Rev. Stat. § 54:40B-2

 

A “manufacturer” is a person, wherever resident or located, who manufactures or produces, or causes to be manufactured or produced, a tobacco product and sells, uses, stores or distributes the product regardless of whether it is intended for sale, use or distribution within or without New Jersey.

 

N.J. Rev. Stat. § 54:40B-2

 

“Wholesale price” means the actual price for which a manufacturer sells tobacco products to a distributor.

 

N.J. Rev. Stat. § 54:40B-2

 

“Sale” means any sale, transfer, exchange, barter, or gift, in any manner or by any means whatsoever.

 

N.J. Rev. Stat. § 54:40B-2

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