Title 54, Title 54: TAXATION

54:40A-7 Reports required; penalty required for not filing reports. 205. Every licensed distributor shall file with the director on or before the twentieth day of each month, a report in such form as the director shall prescribe, which report shall disclose the number of cigarett…

54:40A-7.1 Monthly report produced by director. 3. The director shall produce a monthly report listing the quantity of cigarettes sold in this State by distributors, aggregated by manufacturer and by brand family as defined pursuant to section 2 of P.L.2003, c.25 (C.52:4D-5), dur…

54:40A-8 Tax imposed; rate. 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;…

54:40A-9. Sales to the State and political subdivisions of the State The taxes imposed by this act are hereby levied upon any sales of cigarettes made to the State Government or any department, institution, or agency thereof, and to the political subdivisions of this State, and t…

54:40A-9.1. Sales by licensed manufacturers to licensed distributors No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or on the sale of cigarettes made by licensed manufacturers to d…

54:40B-1 Short title. 1. Sections 1 through 14 of P.L.1990, c.39 (C.54:40B-1 et seq.) shall be known and may be cited as the "Tobacco and Vapor Products Tax Act." L.1990, c.39, s.1; amended 2018, c.50, s.2; 2019, c.147, s.1.

54:40B-10 Estimation of taxes; notice of determination. 10. If a return required by this act is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the director from such information as may be available. If necessary, th…

54:40B-11. Taxes governed by Tax Uniform Procedure Law The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., except only to the extent that a specific provision of this act may be in conflict…

54:40B-12 Powers of director. 12. In addition to the powers granted in this act, the director may: a. Make, adopt and amend rules and regulations appropriate to the carrying out of this act. b. Extend, for cause shown by general regulation or individual authorization, the time of…

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…

54:41-1. Short title This subtitle shall be known as the "Alcoholic beverage tax law."

54:41-2. Definitions 54:41-2. As used in this subtitle: "Alcoholic beverages" means liquors, beer, wines and sparkling wine, as defined in this section. "Beer" means beer, lager beer, ale, stout, porter, and all similar fermented malt beverages having an alcoholic content of one-…

54:41-3. Interest of employees in alcoholic beverage business prohibited; suspension or dismissal No officer or employee of the division of the state tax department which shall be concerned with the administration of the provisions of this subtitle, shall directly or indirectly, …

54:41-4. Expense of administration; appropriations The expense of administering this subtitle shall be paid by the treasurer upon the vouchers of the commissioner, out of the moneys collected pursuant to the provisions of this subtitle. Provision shall be made for the administrat…

54:41-5. Disposition of taxes, penalties, and interest; credited to state All moneys received and collected by the commissioner in accordance with the provisions of this subtitle shall be accounted for and forwarded by him to the treasurer who shall deposit the same in the genera…

54:42-1. Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond The Director of the Division of Taxation in the Department of the Treasury may carry into effect and execute the provisions of this subtitle and in pursuance thereof m…

54:42-2. Examination of papers and premises; oaths; re-examination The commissioner shall have power, whenever he deems it expedient, to make or cause to be made by his deputies, directors, or other employees, an examination or investigation of the books, records, papers, voucher…

54:42-3. Hearings The commissioner, his deputies, directors, or other employee so designated by him shall have power to conduct hearings and to administer oaths to, and to examine under oath, any person engaged in, or convicted under an indictment charging the performance of any …

54:42-4. Subpoenas for witnesses; fees The director shall have power by subpoena, to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts and documents of any person engaged in the manufacture, distribution, transportation, stora…

54:42-5. Procedure to compel witnesses to attend and to testify If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records, papers, vouchers, accounts or documents, when ordered so to do by the director or…

54:42-6. Deputies and other employees; appointment; tenure In the administration of this subtitle, the commissioner may appoint one or more deputies and such other employees as he may deem necessary, and establish, maintain and equip one or more offices at such places within the …

54:42-7. Dismissal of employees The commissioner may dismiss any deputies who shall be appointed to employment in the beverage tax division of the State Tax Department after this act shall become effective without assigning cause therefor. Amended by L.1938, c. 391, p. 973, s. 2.…

54:43-1 Tax rates. 54:43-1. Tax rates. There are hereby levied and imposed upon any sale of alcoholic beverages made within this State or upon any delivery of alcoholic beverages made within or into this State the following excise taxes: a. Beer--From July 1, 1990 through June 30…

54:43-1.1. Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund Beginning on July 1, 1992, there shall annually be deposited in the Alcohol Education, Rehabilitation and Enforcement Fund established pursuant to section 3 of P.L.1983, c.531 (C.26:2B-3…

54:43-1.2. Rules, regulations The Director of the Division of Alcoholic Beverage Control in the Department of Law and Public Safety in conjunction with the Director of the Division of Taxation, is authorized to make, enforce, repeal or amend any administrative rule or regulation …

54:43-1.3. Allocation of amounts collected. 5. Any amounts collected pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq., from a restricted brewery license issued pursuant to subsection 1c. of R.S.33:1-10 shall be credited to the Governor's Council on Substance Use …

54:43-2. No tax on beverages shipped out of state; exception No tax imposed by this subtitle shall be payable on any sale of alcoholic beverages by any State licensee for resale and consumption outside of this State, or directly for consumption outside of this State, when said sa…