Official Site of The State of New Jersey

Since 1973, the Office of Criminal Investigation enforces the Cigarette Tax Act laws through our municipal and Superior courts. These enforcement activities “Protect the Revenue” of the State and the programs those revenues fund.

The Office of Criminal Investigation:

• Examines evidence of counterfeit tax stamps and counterfeit cigarettes;
• Investigates violations of the Cigarette Tax Act and other criminal violations of the laws administered by the Division of Taxation;
• Files charges in the court of jurisdiction;
• Seizes contraband, vehicles, vessels, devices, paraphernalia, and monies connected to illegal activity;
• Acts as a go-between for other law enforcement agencies and the cigarette/tobacco industry.

In New Jersey, it is illegal to sell, buy, or transport cigarettes that do not have the New Jersey Tax Stamp. This includes:

• Unstamped cigarettes;
• Cigarettes that have stamps from other states; and
• Counterfeit New Jersey-stamped cigarettes.

• Selling cigarettes without a license.
• Selling untaxed cigarettes.
• Selling, or offering for sale, individual “loose” cigarettes.

It is illegal to buy or possess cigarettes that do not have a New Jersey Tax Stamp. This includes cigarettes you purchase:

• Online or by phone from a Native American Reservation;
• Online of by phone from sources outside the United States; or
• In another state that you bring back to New Jersey.

The transportation of untaxed cigarettes in or through New Jersey requires specific licenses, actions, and documents which provide deliverer and receiver:

• Information;
• A full inventory; and
• Verification of who will assume the cigarette tax liability either in New Jersey or another state.

Acts subject to prosecution include:

• Forging tax stamps;
• Manufacturing and/or selling counterfeit tax stamps.
• Possessing counterfeit tax stamps.

It is unlawful to manufacture cigarettes that appear as legitimate well-known brands or to appear generic in nature. This includes:

• Importing, selling, transporting, or possessing counterfeit-manufactured cigarettes; and
• Violations of the New Jersey Trademark Counterfeiting Act.

• Untaxed cigarettes, U.S. tax-exempt or duty-free, and counterfeit-manufactured cigarettes;
• Illegally imported cigarettes from other countries;
• Cigarette vending machines that are not properly licensed or that contain untaxed cigarettes, or counterfeit-manufactured cigarettes;
• Any vehicle, vessel, device, or paraphernalia used in the unlawful transportation of contraband cigarettes or used in the manufacture of counterfeit tax stamps;
• Any monies that are proceeds of a crime involving the sale, possession, or transportation of contraband or counterfeit-manufactured cigarettes.
Illegally imported cigarettes from other countries;

It is illegal to sell cigarettes or any other tobacco products to anyone under the age of 21 (effective November 1, 2017). Violations should be reported to the local or regional Board of Health.

Any device used to make commercial quality cigarettes is considered a roll-your-own cigarette machine. These machines are prohibited by the Federal government unless the owner:

• Registers with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF);
• Becomes a licensed New Jersey cigarette manufacturer; and
• Follows the appropriate State and federal tax laws.

New Jersey Division of Taxation Minimum Legal Prices On Cigarettes as of November 8, 2024.

There is a new Cigarette Minimum Price List as of November 8, 2024. Prices have been updated for King Maker Marketing, Inc. and Premier Manufacturing.

• Notice to all Cigarette Distributors, Wholesalers, and Retailers. FDA issues orders to stop the sale and distribution of four currently marketed R. J. Reynolds Tobacco Company cigarette products
• Revised Notice: Sales Tax and the Cigarette Minimum Pricing Law
• Revised Notice- Untaxed Cigarette Sales
• Cigarette Tax Increase - July 1, 2009
• Bulletin - NJ Cigarette Tax Law Change
• List of Participating and Non-participating Manufacturers by Brand
• A Guide to the Enforcement of the New Jersey Cigarette Tax Act