New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:40A-52
Vending machine sales unaffected
Official textlis.njleg.state.nj.uslast amended
7. This act shall not prohibit any lawful sale of a tobacco product that occurs by means of a vending machine.
L.2005,c.85,s.7.
Source: view the official text
In this chapter (40 sections)
- 54:40A-13. · Credit sales of revenue stamps
- 54:40A-14. · Manner of affixing stamps
- 54:40A-15 · Distributors to affix stamps
- 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
- 54:40A-17 · Use of stamp metering machine
- 54:40A-18. · Sale of stamps to out-of-State distributors
- 54:40A-19. · Redemption and refund of stamps
- 54:40A-20. · Power of director to administer act
- 54:40A-21. · State Tax Uniform Procedure Law applicable
- 54:40A-22. · Power to appoint assistants; special agents; powers
- 54:40A-23. · Records to be kept by taxpayer; inventories
- 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
- 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
- 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
- 54:40A-26 · Refusal or failure to produce records
- 54:40A-27 · Interfering with administration of the act
- 54:40A-28 · Sale of cigarettes without required stamp, violations
- 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
- 54:40A-29. · Forging or counterfeiting revenue stamps
- 54:40A-29.1 · Offenses involving counterfeit cigarettes
- 54:40A-30 · Unstamped cigarettes subject to confiscation
- 54:40A-32 · Records; possession and transportation of unstamped…
- 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
- 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
- 54:40A-38. · Appropriation for enforcement of act
- 54:40A-39. · Appropriation for refund claims
- 54:40A-40. · Powers of director upon approval of act
- 54:40A-41. · Constitutionality
- 54:40A-42. · Repealer
- 54:40A-43. · Effective date
- 54:40A-44 · Advertisements; penalties therefor
- 54:40A-45. · Tobacco industry advisory council; membership; report
- 54:40A-46 · Short title
- 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
- 54:40A-48 · "Face-to-face sale" defined
- 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
- 54:40A-50 · Additional penalties, schedule
- 54:40A-51 · Annual report
- 54:40A-52 · Vending machine sales unaffected
- 54:40A-53 · Other laws applicable