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Publications by Type
Cigarette Tax

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.

Number Subject Revision
Date
PDF Size

OCI-100

A Guide to the Enforcement of the New Jersey Cigarette Tax Act

 

543K

 

There is a new Cigarette Minimum Price List as of March 1, 2013.
Page 1 of the new list contains the cigarette minimum price for cigarette brands from KT&G Corp.

New Jersey Division Of Taxation Minimum Legal Prices On Cigarettes March 1, 2013.

 
25K


Last Updated: Tuesday, 03/05/13



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