New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 7 - MISCELLANEOUS PROVISIONS
Section 18:6-7.1 - Combination sales
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Where brands of cigarettes are advertised, offered for sale, or sold together with any other goods, wares, articles, products, commodities, or merchandise, at a single combined price, or a gift or concession is given with the sale of cigarettes, the total combined price is not to be less than the total cost to the retailer or wholesaler of all goods, wares, articles, products, commodities, or merchandise, gifts, or concessions included in such transactions.
(b) The sale of any combination in which the portion of the combined selling price relating to the cigarettes is below the price at which the cigarettes could be sold separately, is prohibited.