New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.4 - Cigarettes exempt from taxation
Universal Citation: NJ Admin Code 18:5-2.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Cigarettes exempt from taxation imposed by the provisions of the Act include:
1. Cigarettes or the sale of cigarettes which the
State of New Jersey is prohibited from taxing under the Constitution or the statutes
of the United States. n1
2. Cigarettes
stored, warehoused, or transported under United States Internal Revenue Bond or
United States Customs Control.
3.
Cigarettes purchased by an authorized agent of the United States Veterans
Administration from donations for free distribution to, and for consumption by,
hospitalized veterans housed in State Institutions.
4. Cigarettes in possession of licensed
manufacturers prior to delivery or sale to duly licensed distributors.
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