N.J.A.C. 18:6-7.4 - Cooperatives

(a) Cooperatives and business ventures in the nature of cooperatives, which hold cigarette distributors' or wholesale dealers' licenses issued pursuant to the New Jersey Cigarette Tax Act, may not declare dividends nor give benefits nor rebates correlated to cigarette sales, to the member stores.

(b) The giving of any such dividend, benefit, or rebate is considered a violation of the New Jersey Unfair Cigarette Sales Act.