New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.1 - Cigarettes subject to tax; taxable status
Universal Citation: NJ Admin Code 18:5-2.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Act imposes a tax on the sale, possession for sale, use, or consumption, or storage for use of all cigarettes within the State of New Jersey.
(b) All cigarettes acquiring a taxable status in New Jersey immediately become subject to the tax. All cigarettes, not expressly exempted, are deemed to have (or to have acquired) a taxable status pursuant to the provisions of the Act, and the tax is required to be paid thereunder if they fall within any of the following categories:
1. Sold in
New Jersey;
2. Possessed for sale in New
Jersey;
3. Stored for sale in New
Jersey;
4. Used in New Jersey;
5. Stored for use in New Jersey;
6. Consumed in New Jersey;
7. Lost, stolen, or unaccounted for, in transit,
storage, or otherwise, in New Jersey except transit in interstate
commerce.
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