New Jersey Statutes

§ 54:40A-49 — Conditions for non-face-to-face sale of cigarettes.

New Jersey § 54:40A-49
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:40A-49 (Conditions for non-face-to-face sale of cigarettes.) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:40A-49 (2026).

Text

4. A person shall not engage in a retail sale of cigarettes in this State unless the sale is a face-to-face sale, except that a person may engage in a non-face-to-face sale of cigarettes to a person in this State if the following conditions are met: a. The seller has fully complied with all of the requirements of the Jenkins Act, 15 U.S.C. s.375 et seq., for shipments to this State; b. The seller has verified payment of, paid, or collected all applicable State taxes, including the cigarette taxes imposed by the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.) and the sales or use taxes imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), due on the cigarettes; and c. The seller has, before mailing or shipping the cigarettes:

(1)obtained from the purchaser r

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Bluebook (online)
New Jersey § 54:40A-49, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40A-49.