{"data":{"id":"us-nj/n.j.-stat.-54-40a-9.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:40A-9.1","heading":"Sales by licensed manufacturers to licensed distributors","body":"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 distributors.\nL.1968, c. 351, s. 11, eff. Nov. 18, 1968.","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":"0acf702a56f2d4d444bdbc6a015fc59897d29b5a71dc3690b8786acc736af747","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-40a-9","next":"us-nj/n.j.-stat.-54-40a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}