New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 6 - LICENSES
Section 18:5-6.9 - Retail dealer's over-the-counter license

Universal Citation: NJ Admin Code 18:5-6.9

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Each retail dealer is to apply for an "over-the-counter" retail dealer's license on Combined Cigarette License Application CM-100, if the applicant is applying for one license.

(b) If the applicant is applying for more than one retail dealer's license, Combined Cigarette License Application CM-100, Chain Store and Multiple Outlets, is to be used.

(c) For each license issued to an "over-the-counter" retail dealer, and for each continuance thereof, there must be paid to the Director a fee of $ 50.00.

(d) If an "over-the-counter" retail dealer sells or intends to sell cigarettes at two or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.