Title 54, Title 54: TAXATION

54:40B-13. Penalties and interest for failure to file return, pay taxes Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as are provided in the State Tax Uniform …

54:40B-13.1 Seizure of certain contraband tobacco products and cigarettes. 1. a. All tobacco products subject to the tax imposed under P.L.1990, c.39 (C.54:40B-1 et seq.), on which the tax has not been paid as required by section 4 or section 5 of P.L.1990, c.39 (C.54:40B-4 and 5…

54:40B-14 Appeal to tax court; claim for refund. 14. a. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the director made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provis…

54:40B-2 Definitions. 2. As used in sections 2 through 14 and section 20 of P.L.1990, c.39 (C.54:40B-1 et seq.): "Consumer" means a person except a distributor, manufacturer, or wholesaler who acquires a tobacco product for consumption, storage, or use in this State; "Container e…

54:40B-3 Tax of 30 percent imposed on certain tobacco products; exceptions. 3. a. There is imposed a tax of 30% upon the wholesale price upon the sale, use, or distribution of a tobacco product within this State, except that if the product is: (1) moist snuff, the tax shall be im…

54:40B-3.1 Tax imposed upon sale, use, distribution of moist snuff. 3. a. There is imposed a tax upon the sale, use or distribution of moist snuff within this State by a distributor or wholesaler to a retail dealer or consumer at the rate of $0.75 per ounce on the net weight, as …

54:40B-3.2 Tax imposed on liquid nicotine. 5. a. There is imposed a tax upon the sale, use, or distribution of liquid nicotine within this State by a distributor or wholesaler to a retail dealer or consumer at the rate of $0.30 per fluid milliliter on the volume of the liquid nic…

54:40B-3.3 License required for retail sale of e-liquid; issuance. 4. a. After the effective date of P.L.2019, c.147 (C.54:40B-3.3 et al.), container e-liquid shall not be sold at retail in the State except by a licensed vapor business. b. Vapor business licenses shall be issued …

54:40B-3.4 Tax imposed on sale of container e-liquid. 5. a. There is imposed a tax at the rate of 30 percent of the listed retail sale price of container e-liquid sold within the State. b. The tax imposed pursuant to this section shall be collected by the seller. c. The seller sh…

54:40B-3.5 Authority of director; rules, regulations. 6. a. The director is authorized to administer and enforce the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.) and in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to adopt rules…

54:40B-3.6 Violations, penalties. 7. a. Any person who engages in any business or activity for which a license is required under the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.), without first having obtained a license to do so, or who, having had such a license, shall con…

54:40B-3.7 Filing of return by vapor business. 8. a. Every vapor business required to collect tax under P.L.2019, c.147 (C.54:40B-3.3 et al.) shall on or before the 20th day of each month, make and file a return for the preceding month with the director. The return shall show the…

54:40B-3.8 Certain container e-liquid declared contraband goods. 9. a. All container e-liquid possessed for retail sale by a person that is not licensed as a vapor business pursuant to section 4 of P.L.2019, c.147 (C.54:40B-3.3) are declared to be prima facie contraband goods and…

54:40B-3.9 Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act. 11. In addition to the license required by section 4 of P.L.2019, c.147 (C.54:40B-3.3), a municipality may adopt an ordinance concerning the licensure and regulati…

54:40B-4 Payment of tax by distributor, wholesaler. 4. Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt o…

54:40B-5 Liability for payment of tax. 5. a. Every distributor or wholesaler required to pay the tax imposed by this act shall be personally liable for the tax imposed under this act. b. If a distributor or wholesaler fails to pay the tax imposed by this act when required to pay …

54:40B-6 Filing of certificate of registration, issuance of certificate of authority. 6. Within 15 days from the effective date of this act, or in the case of distributors or wholesalers commencing business or opening new places of business after that date, within three days afte…

54:40B-7 Records of charges, amounts to be kept by distributor, wholesaler. 7. Every distributor or wholesaler required to pay any tax imposed by this act shall keep records of every charge for and of all amounts of wholesale price paid or due thereon and of the tax payable there…

54:40B-8 Contents of return. 8. a. Every distributor or wholesaler required to pay tax under this act shall on or before August 20, 1990, and on or before the 20th day of each month thereafter, make and file a return for the preceding month with the director. The return shall sho…

54:40B-9 Payment of taxes; bond; security. 9. Every distributor or wholesaler required to file a return under this act shall, at the time of filing the return, pay to the director the taxes imposed by this act. Taxes for the period for which a return is required to be filed or fo…