New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 3 - PRICE LISTS
Section 18:6-3.4 - Manufacturers' promotions and minimum resale prices

Manufacturers' promotions, as set forth in N.J.A.C. 18:6-4.1, do not reduce the basic cost of cigarettes as purchased by a retailer or wholesaler. Manufacturers' promotions operate by providing the retail or wholesale purchaser with an additional cash payment subsequent to the initial purchase. There is, therefore, no effect on the basic cost of the cigarettes to the retailer or wholesaler, so the promotions will not be taken into account in setting the minimum resale prices.