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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-49

Conditions for non-face-to-face sale of cigarettes

Official textlis.njleg.state.nj.uslast amended

4. A person shall not engage in a retail sale of cigarettes in this State unless the sale is a face-to-face sale, except that a person may engage in a non-face-to-face sale of cigarettes to a person in this State if the following conditions are met:

a. The seller has fully complied with all of the requirements of the Jenkins Act, 15 U.S.C. s.375 et seq., for shipments to this State;

b. The seller has verified payment of, paid, or collected all applicable State taxes, including the cigarette taxes imposed by the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.) and the sales or use taxes imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), due on the cigarettes; and

c. The seller has, before mailing or shipping the cigarettes:

# (1)

obtained from the purchaser reliable confirmation that the purchaser is at least 21 years old and a statement by the purchaser under penalty of perjury certifying the purchaser's date of birth and address;

# (2)

made good faith effort to verify the information contained in the certification provided by the purchaser against a commercially available database or has obtained a photocopy or other image of a government-issued identification bearing the purchaser's image and stating the date of birth or age of the purchaser;

# (3)

received payment for the sale from the prospective purchaser by a credit or debit card that has been issued in the purchaser's name or by check; and

# (4)

verified that a credit or debit card used for payment has been issued in the purchaser's name, and the address to which the cigarettes are being shipped matches the credit or debit card company's address for the cardholder.

Sellers taking an order for a non-face-to-face sale may request that prospective purchasers provide their e-mail addresses.

L.2005, c.85, s.4; amended 2005, c.384, s.7; 2017, c.118, s.7.

Source: view the official text

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In this chapter (40 sections)
  1. 54:40A-13. · Credit sales of revenue stamps
  2. 54:40A-14. · Manner of affixing stamps
  3. 54:40A-15 · Distributors to affix stamps
  4. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  5. 54:40A-17 · Use of stamp metering machine
  6. 54:40A-18. · Sale of stamps to out-of-State distributors
  7. 54:40A-19. · Redemption and refund of stamps
  8. 54:40A-20. · Power of director to administer act
  9. 54:40A-21. · State Tax Uniform Procedure Law applicable
  10. 54:40A-22. · Power to appoint assistants; special agents; powers
  11. 54:40A-23. · Records to be kept by taxpayer; inventories
  12. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  13. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  14. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  15. 54:40A-26 · Refusal or failure to produce records
  16. 54:40A-27 · Interfering with administration of the act
  17. 54:40A-28 · Sale of cigarettes without required stamp, violations
  18. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  19. 54:40A-29. · Forging or counterfeiting revenue stamps
  20. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  21. 54:40A-30 · Unstamped cigarettes subject to confiscation
  22. 54:40A-32 · Records; possession and transportation of unstamped…
  23. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  24. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  25. 54:40A-38. · Appropriation for enforcement of act
  26. 54:40A-39. · Appropriation for refund claims
  27. 54:40A-40. · Powers of director upon approval of act
  28. 54:40A-41. · Constitutionality
  29. 54:40A-42. · Repealer
  30. 54:40A-43. · Effective date
  31. 54:40A-44 · Advertisements; penalties therefor
  32. 54:40A-45. · Tobacco industry advisory council; membership; report
  33. 54:40A-46 · Short title
  34. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
  35. 54:40A-48 · "Face-to-face sale" defined
  36. 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
  37. 54:40A-50 · Additional penalties, schedule
  38. 54:40A-51 · Annual report
  39. 54:40A-52 · Vending machine sales unaffected
  40. 54:40A-53 · Other laws applicable
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