New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 3 - PRICE LISTS
Section 18:6-3.1 - Minimum resale prices

(a) The Director is authorized to prepare and calculate for each and every brand a minimum sales price below which, in the absence of proof of a lesser or higher cost of doing business, cigarettes may not be sold in the State of New Jersey at both wholesale and retail.

(b) Minimum sales prices are calculated by adding to the sum of the basic cost of cigarettes and the total face value of any tax stamps required by the New Jersey Cigarette Tax Act and any municipal ordinance, the presumed cost of doing business by the wholesalers and retailers respectively, as defined in N.J.S.A. 56:7-19(d) and 56:7-19(e).

(c) Minimum resale prices are issued in a list published by the Director and include the prices for sales by a wholesaler both for the delivery and nondelivery of cigarettes, and the prices for sales by a retailer by the carton and by the pack.

(d) The sale of cigarettes by any wholesaler or retailer below the price specified on such minimum price list is deemed prima facie evidence of a violation of the New Jersey Unfair Cigarette Sales Act.

(e) Minimum prices are calculated without regard to any promotions offered by cigarette manufacturers because these promotions operate as a rebate to a wholesaler or retailer and not as a discount in the list price for cigarettes.