§ 54:40A-8. 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 $0.135 for each cigarette.
§ 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 their departments,
institutions, and agencies.
§ 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 duly licensed
§ 54:40A-10. Sales exempt from taxes
No tax imposed by this act shall be levied upon cigarettes or the sale
of cigarettes which this State is prohibited from taxing under the Constitution
or the statutes of the United States or where an authorized agent of the
United States Veterans Administration purchases cigarettes from donations
for free distribution to and for consumption by hospitalized veterans
housed in State institutions.