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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-8

Tax imposed; rate

Official textlis.njleg.state.nj.uslast amended

301. Tax imposed; rate. A tax is hereby imposed on the sale, use or possession for sale or use within this State of all cigarettes at the rate of $0.15 for each cigarette.

L.1948, c.65, s.301; amended 1956, c.10, s.1; 1960, c.158, s.1; 1962, c.75, s.1; 1963, c.45, s.1; 1966, c.105, s.1; 1968, c.51, s.1; 1972, c.24, s.1; 1982, c.40, s.1; 1985, c.261, s.1; 1985, c.341, s.1; 1990, c.39, ss.15,17; 1997, c.264, ss.1,2; 2002, c.33, ss.1,2; 2003, c.115, s.1; 2004, c.67, s.1; 2006, c.37, s.1; 2009, c.70, s.1; 2025, c.68, s.1.

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In this chapter (40 sections)
  1. 54:40A-1. · Short title
  2. 54:40A-2 · Cigarette tax definitions
  3. 54:40A-3. · Licenses required
  4. 54:40A-4 · License; issuance, fees
  5. 54:40A-4.1 · Sign required; violations, penalties
  6. 54:40A-4.2 · Sale of single, less than packs of 20; violations, fine
  7. 54:40A-4.3 · Enforcement of single, less than packs of 20 sale…
  8. 54:40A-5. · Revocation of license
  9. 54:40A-6. · License required in addition to other license
  10. 54:40A-7 · Reports required; penalty required for not filing reports
  11. 54:40A-7.1 · Monthly report produced by director
  12. 54:40A-8 · Tax imposed; rate
  13. 54:40A-9. · Sales to the State and political subdivisions of the State
  14. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  15. 54:40A-10. · Sales exempt from taxes
  16. 54:40A-11 · Director to provide revenue stamps
  17. 54:40A-11.1. · Cost study
  18. 54:40A-12. · Distributors shall not sell stamps; exceptions
  19. 54:40A-13. · Credit sales of revenue stamps
  20. 54:40A-14. · Manner of affixing stamps
  21. 54:40A-15 · Distributors to affix stamps
  22. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  23. 54:40A-17 · Use of stamp metering machine
  24. 54:40A-18. · Sale of stamps to out-of-State distributors
  25. 54:40A-19. · Redemption and refund of stamps
  26. 54:40A-20. · Power of director to administer act
  27. 54:40A-21. · State Tax Uniform Procedure Law applicable
  28. 54:40A-22. · Power to appoint assistants; special agents; powers
  29. 54:40A-23. · Records to be kept by taxpayer; inventories
  30. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  31. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  32. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  33. 54:40A-26 · Refusal or failure to produce records
  34. 54:40A-27 · Interfering with administration of the act
  35. 54:40A-28 · Sale of cigarettes without required stamp, violations
  36. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  37. 54:40A-29. · Forging or counterfeiting revenue stamps
  38. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  39. 54:40A-30 · Unstamped cigarettes subject to confiscation
  40. 54:40A-32 · Records; possession and transportation of unstamped…
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