New Jersey Department of the Treasury
Division of Taxation
New Jersey Election Law Enforcement Commission
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.
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.
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.
“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.
“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.
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
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.
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.