The Excise Tax Branch
administers the Alcoholic Beverage Tax, Cigarette Tax, Motor Fuels Tax, Petroleum Products Gross Receipts Tax, Public Utility Tax, Spill Compensation and Control Tax, and the Wholesale Tobacco Products Tax.
This Branch is comprised of six groups. The Cooperative Interstate Tax Enforcement Group administers the agreement between New Jersey and New York as it related to Sales and Use Taxes being charged by vendors doing interstate business. The Motor Fuels Group administers the Motor Fuels Tax, Petroleum Gross Receipts Tax and the Spill Compensation and Control Tax and is responsible for licensing and bonding. The Tobacco and Alcoholic Beverage Tax Group administers the Cigarette Tax, Wholesale Tobacco Products Tax, and the Alcoholic Beverage Tax and is responsible for maintaining pricing requirements along with audit and investigation functions. The Public Utility Tax Unit reviews taxpayer reports and conducts audits.
Division's Organizational Chart