We received information that you purchased untaxed cigarettes.
All cigarettes that are shipped into the State must have a New Jersey tax stamp. A New Jersey resident who purchases unstamped cigarettes from the internet, phone or mail is responsible for the tax.
2. How was this tax determined?
Sales and Use Tax is assessed at 6.625% of the cigarette sales price.
The Excise Tax is based on the number of cartons purchased regardless of the price paid.
If you disagree with our assessment, see “How do I dispute this notice?”
3. Why am I just getting this notice now?
Every cigarette vendor must provide details of purchases to the state where the cigarettes are shipped. We recently received information about these purchases.
If you cannot pay the full amount, you can Request a Payment Plan. You must complete the form and mail it to the address on the bottom right corner of the form.
You must dispute this notice in writing. Send your letter, with supporting documentation, to the address on the bottom right corner of the notice. Supporting documentation may include invoices, credit card statements, or bank statements. You cannot dispute this notice with our Call Center.
No, you can’t resolve this notice over the phone. You must respond to the address on the bottom right corner of your notice. Our Call Center does not have any more information than what is on your notice.
We receive details about untaxed cigarette purchases from many different vendors. This is the first time we have received information from the vendor listed on your notice. This Notice of Assessment lists cigarette purchases that were not included on any previous bill. If you compare your latest assessment with an older one, you will see that you were not previously billed for the purchases listed on this assessment notice.address on the bottom right corner of your notice.
The person listed on this notice is responsible for the tax even if that person bought cigarettes for someone else. If you believe your name is listed in error, send a letter to the address on the bottom right corner of your notice.collection activity and offset any refund, credit, or rebate. It is important that you respond to your notice.
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NJ Division of Taxation
PO Box 187
Trenton, NJ 08695-0187
You can find information about New Jersey’s Quit Services by visiting the New Jersey Department of Health.
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