New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 1 - DEFINITIONS
Section 18:5-1.1 - Words and phrases defined

The following words and phrases, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise.

"Act" or "the Cigarette Tax Act" means, and refers to, N.J.S.A. 54:40A-1 et seq.

"Carton" means the receptacle in which 10 packages of cigarettes are normally contained.

"Cigarette" means any roll for smoking made wholly or in part of tobacco, or of any other substance or substances other than tobacco, irrespective of size, shape, or flavoring, the wrapper or cover of which is made of paper or any other substance or material, excepting tobacco.

"Consumer" means any person, except a distributor or a manufacturer, who acquires for consumption, storage, or use in the State of New Jersey, cigarettes to which New Jersey revenue tax stamps have not been attached.

"Director" means the Director of the Division of Taxation. "Director" shall mean and include any employee or employees of the Division of Taxation, deputized or authorized, either generally or specifically, to act on behalf of the Director.

"Distributor":

1. "Resident distributor" means and includes any person resident or located within the State of New Jersey, who brings or causes to be brought into the State of New Jersey, unstamped cigarettes purchased directly from the manufacturers thereof and stores, sells, or otherwise disposes of the same, after they reach the State of New Jersey.

2. "Nonresident distributor" means and includes any person resident or located outside the State of New Jersey who purchases cigarettes directly from the manufacturer thereof and is engaged in the business of selling and shipping cigarettes into the State of New Jersey.

"Licensed consumer" means any consumer, as defined herein, licensed pursuant to the provisions of the Act.

"Licensed distributor" means any distributor, as defined herein, licensed pursuant to the provisions of the Act.

"Licensed manufacturer" means any manufacturer, as defined herein, licensed pursuant to the provisions of the Act.

"Licensed manufacturer's representative" means any manufacturer's representative, as defined herein, licensed pursuant to the provisions of the Act.

"Licensed retail dealer" means any retail dealer, as defined herein, licensed pursuant to the provisions of the Act.

"Licensed wholesale dealer" means any wholesale dealer, as defined herein, licensed pursuant to the provisions of the Act.

"Manufacturer" means and includes any person, wherever resident or located, who manufactures or produces, or causes to be manufactured or produced, cigarettes, and sells, uses, stores, or distributes the same regardless of whether they are intended for sale, use, or distribution within or without the State of New Jersey.

"Manufacturer's representative" means and includes any person, employed by a manufacturer, who, for promotional purposes, sells, stores, handles, or distributes cigarettes, within the State of New Jersey, limited exclusively to cigarettes manufactured by the employing manufacturer.

"Package" means the smallest individual receptacle immediately surrounding the cigarettes in or from which cigarette sales are normally made or intended to be made at retail and not the carton, box, case, or other covering in which such packages are contained, placed, or transported.

"Person" means any individual, firm, corporation, co-partnership, joint venture, association, receiver, trustee, guardian, executor, administrator, or any other person acting in a fiduciary capacity, or any estate, trust, or group, or combination acting as a unit, the State Government of New Jersey and any political subdivision thereof, and the plural, as well as the singular, and the feminine and neuter, as well as the masculine, unless the intention to give a more limited meaning is disclosed by the context.

"Place of business" means any place where cigarettes are sold or where cigarettes are brought or kept for the purpose of sale or consumption, including so far as applicable any vessel, vehicle, airplane, train, or cigarette vending machine.

"Regulation" means those made and promulgated by the Director in the administration of the Act.

"Retail dealer" means any person who is engaged in the State of New Jersey in the business of selling cigarettes at retail. Any person placing a cigarette vending machine at, on, or in, any premises is deemed to be a retail dealer for each vending machine.

"Sale" means any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever.

"Stamp" means any impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the Director and includes decalcomania tax stamps.

"Taxpayer" means any person required to report or to pay any taxes, interest, penalties, or license fee, imposed pursuant to the provisions of the Act, as amended and supplemented.

"Treasurer" means the State Treasurer, State of New Jersey.

"Use" means the exercise of any right or power incidental to the ownership of cigarettes.

"Vending machine" means any currency-in-the-slot operated mechanical device or contrivance used for the automatic sale, dispensation, or merchandising of cigarettes in their original package.