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Cigarette Tax – Publications and Notices

Publications are informational documents that address particular topics of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, or changes in Division policies could affect the validity of the information contained in the publication. Publications are updated regularly and are accurate on the date issued.

About New Jersey Taxes Bulletins (ANJs) summarize information on a particular topic. Most bulletins focus on the sales and use tax issues related to a specific business.

Tax Topic Bulletins (S&Us, GITs) provide detailed information on various aspects of sales and use tax and gross income tax.

Technical guidance on various topics is also published in the form of Letter Rulings, Technical Advisory Memorandums and Technical Bulletins.
The following publications can be viewed in Adobe Acrobat PDF format. PDF formatted documents contain the same text as the original printed documents. To view PDF formatted documents, you must have Acrobat Reader, which is available free from Adobe. Click the link to download the newest version of Adobe Acrobat Reader now!

Form Name PDF Size

Notice to all Cigarette Distributors, Wholesalers, and Retailers. FDA issues orders to stop the sale and distribution of four currently marketed R. J. Reynolds Tobacco Company cigarette products

  Revised Notice: Sales Tax and the Cigarette Minimum Pricing Law  

There is a new Cigarette Minimum Price List as of November 16, 2017.  Prices have been updated for Vector Tobacco.

New Jersey Division Of Taxation Minimum Legal Prices On Cigarettes as of November 16, 2017.

  Cigarette Tax Increase - July 1, 2009 35K
  Revised Notice- Untaxed Cigarette Sales 10K
OCI-100 A Guide to the Enforcement of the New Jersey Cigarette Tax Act 441K
  Bulletin - NJ Cigarette Tax Law Change 11K
  List of Participating and Non-participating Manufacturers by Brand  

Last Updated: Thursday, 11/16/17

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