New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 7 - MISCELLANEOUS PROVISIONS
Section 18:6-7.5 - Drop shipments; prepackaging
Current through Register Vol. 56, No. 6, March 18, 2024
(a) All wholesale dealers licensed pursuant to the New Jersey Cigarette Tax Act, may not have cigarettes intended for sale or delivery to retail accounts, drop shipped by the supplier.
(b) A wholesale dealer may not acquire cigarettes prepackaged for a retail account by a supplier when such prepackaging results in a price rebate or concession from the supplier.
(c) Wholesale dealers must acquire cigarettes in their own storage facilities and do all billing necessary to the final transfer of the cigarettes to their retail accounts.
(d) The drop shipping or prepackaging of any cigarettes by the supplier, contrary to the provisions of (a), (b), and (c) above, for a wholesale dealer's retail accounts is prohibited, and considered a violation of the New Jersey Unfair Cigarette Sales Act.
