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the state of

New Jersey

State Legislative Info

GOVERNOR

Phil Murphy
Office of the Governor
PO Box 001
Trenton, NJ 08625
Phone: (609) 292-6000

THE SENATE

Secretary of the Senate
Linda Metzger
New Jersey State House
Room 115
P.O. Box 099
Trenton, NJ 08625
Phone: (609) 847-3915

THE GENERAL ASSEMBLY

Clerk of the General Assembly
Dana M. Burley
New Jersey State House
Room 214
P.O. Box 098
Trenton, NJ 08625
Phone: (609) 847-3115

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current laws & taxes

regulating smokeless tobacco & vapor products

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New Jersey LAWS & TAXES

laws

  • Liquid nicotine must be sold in child-resistant containers.1
  • It is unlawful to sell or give tobacco in any form or vapor products to persons under 21 years of age.1
  • The advertising of vapor products prohibited on NJ Transit.1
  • New Jersey’s Smoke-Free Air Act has been amended (with some exceptions) to prohibit the use of vapor products where smoking is prohibited (including parks and beaches.)6
  • E-liquids may only be sold at retail by licensed specialty vapor businesses.5

Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. New Jersey already bans the sale of tobacco and vapor products to adults under the age of 21 years old.

Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.

On January 21, 2020, Governor Murphy signed S3265, prohibiting the sale of all flavored vapor products (including menthol) except tobacco flavor. The law, which took effect on April 20, 2020,  does not ban low risk flavored tobacco products, such as snus, but it also leaves flavored combustible products on the market, such as the flavored “little cigars” popular with teens.4

taxes

  • Smoke-free tobacco products are subject to a state excise tax of 30% of the wholesale price. The tax on Snuff is 75¢ per ounce.2
  • Liquid nicotine is taxed at rate of 10¢ per fluid milliliter by volume, and a proportionate rate on all fractional parts of fluid milliliter, on wholesale cos. Effective November 1, 2019, the Tobacco and Vapor Products Tax on container e-liquid (ie. refill bottles) is imposed upon the sale of container e-liquid within New Jersey by a retail dealer at the rate of 10% of the retail sales price. The law exempts container e-liquid from the 10¢ per fluid milliliter wholesale Liquid Nicotine Tax. 3
  1. http://lis.njleg.state.nj.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=Publish:10.1048/Enu
  2. Sales Tax Handbook – New Jersey Tobacco Excise Taxes
  3. New Jersey Treasury Division of Taxation – Tobacco and Vapor Products Tax Overview
  4. Governor Murphy Signs Legislation to Make New Jersey First State in the Nation to Impose Permanent Ban on Flavored Vape Products
  5. New Jersey Statutes, Title: 54, TAXATION Section: 54:40b-3.3: License required for retail sale of e-liquid; issuance
  6. https://pub.njleg.gov/bills/2018/PL18/64_.PDF

Updated April 2024

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