New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 7 - MISCELLANEOUS PROVISIONS
Section 18:6-7.3 - Cigarette price signs
Universal Citation: NJ Admin Code 18:6-7.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) All signs of a confusing or misleading character that advertise the sales price of cigarettes at wholesale or retail are prohibited.
(b) Contents; sales price; taxes are as follows:
1.
All signs advertising the sales price of cigarettes at wholesale or retail are to
set forth the total sales price of the cigarettes including all taxes imposed by the
State of New Jersey and local governments in figures equally as large as the largest
figures appearing on the sign.
2. If the
tax is shown separately, it is to be plainly labeled and is to be in figures equally
as large as the largest figures appearing on the sign.
(c) The total sales price displayed on any sign advertising cigarettes at wholesale or retail is never to be lower than the minimum price fixed by the New Jersey Unfair Cigarette Sales Act as determined by the application of the formula and percentage mark-ups therein specified.
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