A discount of. 00166667 is allowed on all sales of hand-applied cigarette revenue tax stamps in denominations of $ 2.70, when the number purchased is 1,000 stamps or more, or in multiples of 30,000 stamps for machine-applied stamps when sold to licensed distributors, provided the distributor is in compliance with all of the provisions of the Act and this chapter.
N.J. Admin. Code § 18:5-3.4