New Jersey Statutes Title 54. Taxation 54 § 40B-3.4

a. There is imposed a tax at the rate of 10 percent of the listed retail sale price of container e-liquid sold within the State.

b. The tax imposed pursuant to this section shall be collected by the seller.

c. The seller shall be personally liable for the tax required to be collected pursuant to this section.

d. The director shall prescribe the manner and method that the tax shall be payable. The director may require such information and records necessary for administration of the tax, including for the purpose of consistent administration with other provisions of the “Tobacco and Vapor Products Tax Act,” P.L.1990, c. 39 (C.54:40B-1 et seq.).