{"data":{"id":"us-nj/n.j.-stat.-54-40b-3","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:40B-3","heading":"Tax of 30 percent imposed on certain tobacco products; exceptions.","body":"3. a. There is imposed a tax of 30% upon the wholesale price upon the sale, use, or distribution of a tobacco product within this State, except that if the product is:\n(1)\tmoist snuff, the tax shall be imposed as provided in section 3 of P.L.2006, c.37 (C.54:40B-3.1); or\n(2)\tliquid nicotine, the tax shall be imposed as provided in section 5 of P.L.2018, c.50 (C.54:40B-3.2).\nb.\tUnless a tobacco product has already been or will be subject to the wholesale sales tax imposed in subsection a. of this section, if a distributor or wholesaler uses a tobacco product within this State, there is imposed upon the distributor or wholesaler a compensating use tax of 30% measured by the sales price of a similar tobacco product to a distributor, except that if the product is moist snuff or liquid nicotine, the tax shall be imposed as provided in section 3 of P.L.2006, c.37 (C.54:40B-3.1) or section 5 of P.L.2018, c.50 (C.54:40B-3.2), respectively.\nc.\tUnless a wholesale use tax is due pursuant to subsection b. of this section, if a distributor or wholesaler has not paid the wholesale sales tax imposed in subsection a. of this section upon a sale that is subject to the wholesale sales tax imposed in that subsection a., there is imposed upon the retail dealer or consumer chargeable for the sale a compensating use tax of 30% of the price paid or charged for the tobacco product, except that if the product is moist snuff or liquid nicotine, the tax shall be imposed as provided in section 3 of P.L.2006, c.37 (C.54:40B-3.1) or section 5 of P.L.2018, c.50 (C.54:40B-3.2), respectively, which shall be collected in the manner provided in subsection b. of section 5 of P.L.1990, c.39 (C.54:40B-5).\nL.1990, c.39, s.3; amended 1997, c.264, s.3; 2001, c.448, s.2; 2006, c.37, s.5; 2018, c.50, s.4.","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":"3aed7b894aa691565ac10c667c600b24126d5b41b83a5df862040de908d4ec39","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-40b-2","next":"us-nj/n.j.-stat.-54-40b-3.1"},"notice":"GroundRules: Original legal text. Not legal advice."}