{"data":{"id":"us-nj/n.j.-stat.-54-40a-8","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:40A-8","heading":"Tax imposed; rate.","body":"301.  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 $0.15 for each cigarette.\nL.1948, c.65, s.301; amended 1956, c.10, s.1; 1960, c.158, s.1; 1962, c.75, s.1; 1963, c.45, s.1; 1966, c.105, s.1; 1968, c.51, s.1; 1972, c.24, s.1; 1982, c.40, s.1; 1985, c.261, s.1; 1985, c.341, s.1; 1990, c.39, ss.15,17; 1997, c.264, ss.1,2; 2002, c.33, ss.1,2; 2003, c.115, s.1; 2004, c.67, s.1; 2006, c.37, s.1; 2009, c.70, s.1; 2025, c.68, s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"9463222ec7237c2fbcde98e99e2e2f8454ca64eb94ebe742ed26a1968a4ecd47","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-40a-7.1","next":"us-nj/n.j.-stat.-54-40a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}