New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 1 - DEFINITIONS › Section 18:5-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and phrases, when used in this chapter, shall
				  have the following meanings, unless the context clearly indicates otherwise.
"Act" or "the Cigarette Tax Act" means, and refers to,
				  N.J.S.A.
				  54:40A-1 et seq.
"Carton" means the receptacle in which 10 packages of cigarettes
				  are normally contained.
"Cigarette" means any roll for smoking made wholly or in part of
				  tobacco, or of any other substance or substances other than tobacco, irrespective of
				  size, shape, or flavoring, the wrapper or cover of which is made of paper or any
				  other substance or material, excepting tobacco.
"Consumer" means any person, except a distributor or a
				  manufacturer, who acquires for consumption, storage, or use in the State of New
				  Jersey, cigarettes to which New Jersey revenue tax stamps have not been
				  attached.
"Director" means the Director of the Division of Taxation.
				  "Director" shall mean and include any employee or employees of the Division of
				  Taxation, deputized or authorized, either generally or specifically, to act on
				  behalf of the Director.
"Distributor":
1. "Resident distributor" means and includes any person resident
				  or located within the State of New Jersey, who brings or causes to be brought into
				  the State of New Jersey, unstamped cigarettes purchased directly from the
				  manufacturers thereof and stores, sells, or otherwise disposes of the same, after
				  they reach the State of New Jersey.
2. "Nonresident distributor" means and includes any person
				  resident or located outside the State of New Jersey who purchases cigarettes
				  directly from the manufacturer thereof and is engaged in the business of selling and
				  shipping cigarettes into the State of New Jersey.
"Licensed consumer" means any consumer, as defined herein,
				  licensed pursuant to the provisions of the Act.
"Licensed distributor" means any distributor, as defined herein,
				  licensed pursuant to the provisions of the Act.
"Licensed manufacturer" means any manufacturer, as defined
				  herein, licensed pursuant to the provisions of the Act.
"Licensed manufacturer's representative" means any manufacturer's
				  representative, as defined herein, licensed pursuant to the provisions of the
				  Act.
"Licensed retail dealer" means any retail dealer, as defined
				  herein, licensed pursuant to the provisions of the Act.
"Licensed wholesale dealer" means any wholesale dealer, as
				  defined herein, licensed pursuant to the provisions of the Act.
"Manufacturer" means and includes any person, wherever resident or
				  located, who manufactures or produces, or causes to be manufactured or produced,
				  cigarettes, and sells, uses, stores, or distributes the same regardless of whether
				  they are intended for sale, use, or distribution within or without the State of New
				  Jersey.
"Manufacturer's representative" means and includes any person,
				  employed by a manufacturer, who, for promotional purposes, sells, stores, handles,
				  or distributes cigarettes, within the State of New Jersey, limited exclusively to
				  cigarettes manufactured by the employing manufacturer.
"Package" means the smallest individual receptacle immediately
				  surrounding the cigarettes in or from which cigarette sales are normally made or
				  intended to be made at retail and not the carton, box, case, or other covering in
				  which such packages are contained, placed, or transported.
"Person" means any individual, firm, corporation, co-partnership,
				  joint venture, association, receiver, trustee, guardian, executor, administrator, or
				  any other person acting in a fiduciary capacity, or any estate, trust, or group, or
				  combination acting as a unit, the State Government of New Jersey and any political
				  subdivision thereof, and the plural, as well as the singular, and the feminine and
				  neuter, as well as the masculine, unless the intention to give a more limited
				  meaning is disclosed by the context.
"Place of business" means any place where cigarettes are sold or
				  where cigarettes are brought or kept for the purpose of sale or consumption,
				  including so far as applicable any vessel, vehicle, airplane, train, or cigarette
				  vending machine.
"Regulation" means those made and promulgated by the Director in
				  the administration of the Act.
"Retail dealer" means any person who is engaged in the State of
				  New Jersey in the business of selling cigarettes at retail. Any person placing a
				  cigarette vending machine at, on, or in, any premises is deemed to be a retail
				  dealer for each vending machine.
"Sale" means any sale, transfer, exchange, theft, barter, gift,
				  or offer for sale and distribution, in any manner or by any means whatsoever.
"Stamp" means any impression, device, stamp, label, or print
				  manufactured, printed, or made as prescribed by the Director and includes
				  decalcomania tax stamps.
"Taxpayer" means any person required to report or to pay any
				  taxes, interest, penalties, or license fee, imposed pursuant to the provisions of
				  the Act, as amended and supplemented.
"Treasurer" means the State Treasurer, State of New
				  Jersey.
"Use" means the exercise of any right or power incidental to the
				  ownership of cigarettes.
"Vending machine" means any currency-in-the-slot operated
				  mechanical device or contrivance used for the automatic sale, dispensation, or
				  merchandising of cigarettes in their original package.