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Division of Taxation

Cigarette Tax

Cigarette Tax is collected primarily from licensed distributors who receive cigarettes directly from manufacturers. Unless otherwise provided by law, every package of cigarettes must be stamped before being transferred from the original acquirer in New Jersey. The tax rate is $2.70 per pack of 20 cigarettes. A distributor is allowed a .00166667% discount on the purchase of 1,000 or more stamps or meter impressions.

Sales to the United States Government, Veterans Administration, and sales in interstate commerce are exempt. This tax is not imposed on other tobacco products.

Call (609) 633-9000 for any Cigarette Tax questions.

Excise Branch Taxes and Rates

Cigarette Tax Act

For information on the enforcement of the Cigarette Tax, see Cigarette Tax Act.

Applicable Laws and Rules

N.J.A.C. 18:5, P.L. 2009, C. 70 , P.L. 2019 c. 396

Last Updated: Tuesday, 04/26/22