IPCPR Legislative | Operating Your Business in New Jersey

Operating Your Business in New Jersey

nj

Operating Your Business in New Jersey

A tax license is not required to distribute tobacco products such as cigars, chewing tobacco, pipe tobacco, and moist snuff in New Jersey. However, every distributor or wholesaler required to pay the tobacco products tax must obtain a Certificate of Authority from the Department of Treasury’s Division of Taxation by filing an Application for Registration (Form NJ-REG).

 

N.J. Rev. Stat. § 54:40B-6: Filing of certificate of registration, issuance of certificate of authority.

 

Every distributor or wholesaler required to pay the tobacco products tax must also 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.

 

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

 

Cigar Bars, Cigar Lounges, and Tobacco Retail Establishments may apply for exemptions from the New Jersey Smoke-Free Air Act.

  • Any cigar bar or cigar lounge that, in the calendar year ending December 31, 2004, generated 15% or more of its total annual gross income from the on-site sale of tobacco products and the rental of on-site humidors, not including any sales from vending machines, and is registered with the local board of health in the municipality in which the bar or lounge is located.
    • The registration shall remain in effect for one year and will be renewable only if:
      • In the preceding calendar year, the cigar bar or lounge generated 15% or more if its total annual gross income from the on-site sale of tobacco products and the rental of on-site humidors, and
      • The cigar bar or cigar lounge has not expanded its size or changed its location since December 31, 2004.
    • A “cigar bar” is any bar, or area within a bar, designated specifically for the smoking of tobacco products, purchased on the premises or elsewhere; except that a cigar bar that is in an area within a bar shall be an area enclosed by solid walls or windows, a ceiling and a solid door and equipped with a ventilation system which is separately exhausted from the nonsmoking areas of the bar so that air from the smoking area is not recirculated to the nonsmoking areas and smoke is not backstreamed into the nonsmoking areas.
    • A “cigar lounge” is any establishment, or area within an establishment, designated specifically for the smoking of tobacco products, purchased on the premises or elsewhere; except that a cigar lounge that is in an area within an establishment shall be an area enclosed by solid walls or windows, a ceiling and a solid door and equipped with a ventilation system which is separately exhausted from the nonsmoking areas of the establishment so that air from the smoking area is not recirculated to the nonsmoking areas and smoke is not backstreamed into the nonsmoking areas.
    • Cigar Bars and Cigar Lounges must file an Application for Registration of Exempt Cigar Bar or Lounge (Form OC-53) with the Department of Health.
      http://www.state.nj.us/health/forms/oc-53.pdf
    • Cigar Bars and Cigar Lounges must file an Application for Renewal of Registration of Exempt Cigar Bar or Lounge (Form OC-54) annually.
      http://www.state.nj.us/health/forms/oc-54.pdf
  • Any tobacco retail establishment, or any area the tobacco retail establishment provides for the purposes of smoking
    • A “tobacco retail establishment” is an establishment in which at least 51% of retail business is the sale of tobacco products and accessories, and in which the sale of other products is merely incidental.
    • Tobacco Retail Establishments must submit a Notice of Claim of Exemption of Tobacco Retail Establishment (Form OC-51) with the Department of Health).
      http://www.state.nj.us/health/forms/oc-51.pdf

 

N.J. Rev. Stat. § 26:3D-57: Definitions relative to smoking, use of electronic smoking devices in indoor public places, workplaces
N.J. Rev. Stat. § 26:3D-59: Exceptions

 

Localities may require additional licensing requirements.

Form NJ-REG: Application for Registration (with instructions)
http://www.state.nj.us/treasury/revenue/forms/2000.pdf

 

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

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