New Jersey Statutes Title 54. Taxation 54 § 40B-2

As used in sections 2 through 14   1 and section 20   2 of this act:

Consumer” means a person except a distributor, manufacturer or wholesaler who acquires a tobacco product for consumption, storage or use in this State;

Director” means the Director of the Division of Taxation in the Department of the Treasury;

Distributor” means

a person engaged in the business of selling tobacco products in this State who brings, or causes to be brought into this State from without the State a tobacco product for sale within this State,

a person who makes or manufactures tobacco products in this State for sale in the State,

a person engaged in the business of selling tobacco products without this State who ships or transports tobacco products to a person in this State to be sold to a retail dealer, or

a person who receives tobacco products on which the tax has not or will not be paid by another distributor;

Dry snuff” means any finely cut, ground or powdered smokeless tobacco that is intended to be sniffed through the nasal cavity, but does not include moist snuff;

Manufacturer” means a person, wherever resident or located, who manufactures or produces, or causes to be manufactured or produced, a tobacco product and sells, uses, stores or distributes the product regardless of whether it is intended for sale, use or distribution within or without this State;

Moist snuff” means any finely cut, ground or powdered smokeless tobacco that is intended to be placed or dipped in the oral cavity, but does not include dry snuff;

Person” means an individual, firm, corporation, copartnership, joint venture, association, receiver, trustee, guardian, executor, administrator, or any other person acting in a fiduciary capacity, or an estate, trust or group or combination acting as a unit, the State Government and any political subdivision thereof, and the plural as well as the singular, unless the intention to give a more limited meaning is disclosed by the context;

Place of business” means a place where a tobacco product is sold or where a tobacco product is brought or kept for the purpose of sale or consumption, including so far as may be applicable a vessel, vehicle, airplane, train or vending machine;

Retail dealer” means a person who is engaged in this State in the business of selling any tobacco product at retail.  A person placing a tobacco product vending machine at, or on any premises shall be deemed to be a retail dealer for each vending machine;

Sale” means any sale, transfer, exchange, barter, or gift, in any manner or by any means whatsoever;

Tobacco product” means any product containing any tobacco for personal consumption including, but not limited to, cigars, little cigars, cigarillos, chewing tobacco, pipe tobacco, smoking tobacco and their substitutes, and dry and moist snuff, but does not include cigarette as defined in section 102 of the “Cigarette Tax Act,” P.L.1948, c. 65 ( C.54:40A-1 et seq. );

Treasurer” means the State Treasurer;

Use” means the exercise of any right or power incidental to the ownership of a tobacco product, including a sale at retail;  

Wholesale price” means the actual price for which a manufacturer sells tobacco products to a distributor;  and

Wholesaler” means a person, wherever resident or located, other than a distributor as defined herein, who:

a. purchases tobacco products from any other person who purchases from the manufacturer and who acquires tobacco products solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only;  or

b. services retail outlets by the maintenance of an established place of business for the purchase of tobacco products including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of tobacco products.

1 N.J.S.A. § 54:40B-2 et seq.
2 See Historical and Statutory Notes under N.J.S.A. § 54:40B-1.

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