IPCPR Legislative | Shipping in New Jersey

Shipping in New Jersey

nj

Shipping in New Jersey

A person may engage in non-face-to-face sales of cigarettes to a person in New Jersey if the seller has fully complied with all of the requirements of the Jenkins Act, 15 U.S.C. s.375 et seq., has verified payment of, paid, or collected all applicable State taxes, and has, before mailing or shipping the cigarettes:

  • obtained from the purchaser reliable confirmation that the purchaser is at least 19 years old and a statement by the purchaser under penalty of perjury certifying the purchaser’s date of birth and address;
  • made good faith effort to verify the information contained in the certification provided by the purchaser against a commercially available database or has obtained a photocopy or other image of a government-issued identification bearing the purchaser’s image and stating the date of birth or age of the purchaser;
  • received payment for the sale from the prospective purchaser by a credit or debit card that has been issued in the purchaser’s name or by check; and
  • verified that a credit or debit card used for payment has been issued in the purchaser’s name, and the address to which the cigarettes are being shipped matches the credit or debit card company’s address for the cardholder.

 

N.J. Rev. Stat. § 54:40A-49:  Conditions for non-face-to-face sale of cigarettes

 

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

 

Additional information about licensing in New Jersey is available at the Operating Your Business and Definitions link above.

 

The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

New Jersey does not have any specific age verification requirements for the shipping of tobacco products to consumers. Sellers must comply with general age verification requirements.

 

The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

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. There are no additional tax requirements for the shipment of tobacco products. Sellers must pay all applicable taxes.

 

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

 

Additional information about taxation in New Jersey, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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