All Roll Calls
Yes: 71 • No: 47
New JerseyA5805220th Legislature (2024-2025)HouseWALLET
Modifies tax rate on certain nicotine products.
Sponsored By: Paul A. Sarlo (Democratic), Michael Venezia (Democratic), Joseph F. Vitale (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Vaping taxes help fund healthcare subsidies
New Jersey directs $2 million each year from liquid nicotine and container e-liquid taxes to the Health Care Subsidy Fund. This applies to fiscal years beginning July 1, 2025, or later. This funding rule does not create household eligibility rules or set an individual benefit amount.
Higher cigarette taxes for New Jersey buyers
Beginning August 1, 2025, New Jersey taxes cigarettes at 15 cents each, or $3 per 20-cigarette pack. The tax covers cigarettes sold, used, or held for sale or use in the state. Buyers may pay the tax through the purchase price. Licensed retailers, distributors, and wholesalers must report cigarettes and applicable stamps held on August 1. They must pay the additional inventory tax by October 1, 2025.
Higher vaping taxes for New Jersey buyers
Beginning August 1, 2025, New Jersey taxes liquid nicotine at 30 cents per milliliter, including proportional tax on fractions. This covers in-state sales, use, or distribution by distributors or wholesalers to retailers or consumers. Container e-liquid instead carries a separate tax of 30% of its listed retail price. Sellers must collect and remit that tax and are personally liable for payment. Buyers may pay these taxes through higher prices. Distributors or wholesalers using liquid nicotine owe use tax; retailers or consumers owe it when taxable sales go untaxed. Distributors, wholesalers, and retailers must report August 1 liquid nicotine inventory and pay additional tax by October 1, 2025. Sellers and these businesses must also account for and pay tax on container e-liquid inventory held August 1.
Sponsors & Cosponsors
Sponsors
Paul A. Sarlo
Democratic • Senate
Michael Venezia
Democratic • House
Joseph F. Vitale
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 6/30/2025
3RDG FINAL PASSAGE
Yes: 46 • No: 33
Senate vote • 6/30/2025
3RDG FINAL PASSAGE
Yes: 25 • No: 14
Actions Timeline
Approved by Governor — P.L.2025, c.68.
6/30/2025GovernorPassed Senate, PBH — (25-14)
6/30/2025SenateSubstituted for S4659/4661 (SCS)
6/30/2025SenateReceived in Senate, SWR, 2nd Reading in Senate
6/30/2025SenatePassed Assembly — (46-33-0)
6/30/2025HouseReported, 2nd Reading in Assembly
6/26/2025HouseIntroduced, 1st Reading in Assembly, Referred to Assembly Budget Committee
6/26/2025House
Bill Text
Version PL2025
8/11/2025
Version AL2025
7/10/2025
As Introduced
6/30/2025
Assembly Budget Substitute (6/26/25)
6/27/2025
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