N.J.A.C. 18:5-2.1 - Cigarettes Subject to Tax; Taxable Status

(a) The Act imposes a tax on the sale, possession for sale, use, or consumption, or storage for use of all cigarettes within the State of New Jersey.

(b) All cigarettes acquiring a taxable status in New Jersey immediately become subject to the tax. All cigarettes, not expressly exempted, are deemed to have (or to have acquired) a taxable status pursuant to the provisions of the Act, and the tax is required to be paid thereunder if they fall within any of the following categories:

1. Sold in New Jersey;

2. Possessed for sale in New Jersey;

3. Stored for sale in New Jersey;

4. Used in New Jersey;

5. Stored for use in New Jersey;

6. Consumed in New Jersey;

7. Lost, stolen, or unaccounted for, in transit, storage, or otherwise, in New Jersey except transit in interstate commerce.