Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.6 - Sales of cigarettes for use on airplanes and vessels

N.J. Admin. Code § 18:5-2.6

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:5-2.6 - Sales of cigarettes for use on airplanes and vessels
(a) Every package of cigarettes sold within the State of New Jersey for use aboard airplanes or vessels which do not leave the continental limits of the United States, must have affixed thereon a valid New Jersey cigarette revenue tax stamp.
(b) This requirement does not apply to sales of packages of cigarettes to airplanes or vessels of the United States Government and which are intended for use and consumption exclusively by military personnel.

N.J. Admin. Code § 18:5-2.6

Formerly CT-26, Filed December 10, 1965.