Official Site of The State of New Jersey

On August 1, 2025, at 12:01 a.m., every pack of cigarettes held for sale by New Jersey licensees bearing an excise tax stamp, as well as liquid nicotine is subject to the additional tax.

In order to account for the additional tax, before moving or selling any cigarettes or liquid nicotine on August 1st, you must complete an inventory of all liquid nicotine, stamped cigarettes, and unaffixed excise tax stamps.

For purposes of the August 1st floor tax inventory, the additional tax due is $ 0.30 on a pack of 20 cigarettes and $0.20 per fluid milliliter for liquid nicotine.

The New Jersey Tobacco and Vapor Products Tax on container e-liquid will also increase on August 1, 2025. The new tax rate applies to all container e-liquid in New Jersey in the possession of any retailer licensed by the State of New Jersey as of August 1, 2025. If you are making retail sales of container e-liquid to consumers in New Jersey, then you must obtain a Vapor Business License.

• $3.00 per pack of 20 cigarettes;
• $0.30 per fluid milliliter of liquid nicotine;
• 30% of the listed retail sale price of container e-liquid.

We may elect to do a physical inventory at distributor, wholesaler, and/or retailer locations on or about August 1, 2025. All cigarettes stamped on or after August 1, 2025, must be stamped with either an old stamp that has been inventoried and listed on the Floor Tax Return or a new stamp to evidence payment of the increased tax. The new stamps will be available for purchase at the new rate.

After August 1, 2025, you may file the Cigarette Floor Tax Return, Form COM-ATTD-901 . All returns and payments must be submitted by October 1, 2025, to:

New Jersey Division of Revenue and Enterprise Services
PO Box 250
Trenton, NJ 08646-250

After August 1, 2025, you may file the Tobacco Products Tax Floor Stocks Return, Form TPT-FL . All returns and payments must be submitted by October 1, 2025, to:

New Jersey Division of Revenue and Enterprise Services
PO Box 250
Trenton, NJ 08646-250