New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.6 - Sales of cigarettes for use on airplanes and vessels
Universal Citation: NJ Admin Code 18:5-2.6
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Every package of cigarettes sold within the State of New Jersey for use aboard airplanes or vessels which do not leave the continental limits of the United States, must have affixed thereon a valid New Jersey cigarette revenue tax stamp.
(b) This requirement does not apply to sales of packages of cigarettes to airplanes or vessels of the United States Government and which are intended for use and consumption exclusively by military personnel.
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