New Jersey Statutes
§ 54:40A-64 Construction of act as to foreign sales.
New Jersey § 54:40A-64 Construction of act as to foreign sales.
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:40A-64 Construction of act as to foreign sales. 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-64 Construction of act as to foreign sales. (2026).
Text
11.Nothing in this act shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements of section 4 of this act if the cigarettes are or will be stamped for sale in another state or are packaged for sale outside the United States and that person or entity has taken reasonable steps to ensure that such cigarettes will not be sold or offered for sale to persons located in this State. L.2007, c.86, s.11.
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Nearby Sections
15
§ 54:40A-1
Short title§ 54:40A-10
Sales exempt from taxes§ 54:40A-11
Director to provide revenue stamps.§ 54:40A-11.1
Cost study§ 54:40A-13
Credit sales of revenue stamps§ 54:40A-14
Manner of affixing stamps§ 54:40A-15
Distributors to affix stamps.§ 54:40A-17
Use of stamp metering machine.§ 54:40A-18
Sale of stamps to out-of-State distributors§ 54:40A-19
Redemption and refund of stamps§ 54:40A-2
Cigarette tax definitions.§ 54:40A-20
Power of director to administer act§ 54:40A-21
State Tax Uniform Procedure Law applicableCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:40A-64 Construction of act as to foreign sales., Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40A-64%20Construction%20of%20act%20as%20to%20foreign%20sales..