New Jersey 2024-2025 Regular Session

New Jersey Senate Bill S4659

Introduced
6/23/25  
Refer
6/23/25  

Caption

Increases cigarette tax rate from $2.70 to $3.00 per pack.

Impact

This bill will significantly impact state laws regarding the taxation of tobacco products, creating a more stringent tax regime for both conventional tobacco and newer nicotine products. By increasing the tax rate on these products, the state aims to discourage consumption among young people, a demographic that is particularly vulnerable to nicotine addiction. The allocated revenue is intended to bolster health-related initiatives and programs designed by the Department of Health, contributing to greater public health outcomes across New Jersey.

Summary

Senate Bill S4659, also known as the Tobacco Products Tax Act, proposes to modify the tax rates on cigarettes and other nicotine products, including liquid nicotine and container e-liquids. The bill aims to increase the tax rate on cigarettes from $2.70 to $3.00 per pack and imposes new taxes on non-cigarette nicotine products, which will generate additional revenue for health initiatives. The revenues collected from these taxes are earmarked to support the Health Care Subsidy Fund and funding for programs aimed at reducing youth smoking rates and promoting tobacco cessation efforts.

Sentiment

The reception around Bill S4659 has been largely positive among health advocates who argue that increasing taxes on tobacco products is a proven strategy for curbing smoking rates among youth and reducing overall public health costs related to smoking-related illnesses. However, there are concerns from certain business sectors, particularly retailers and distributors of nicotine products, who fear that increased taxes could lead to decreased sales and push consumers towards alternative avenues for purchasing these products, including out-of-state purchases or black market options.

Contention

Notable points of contention include the bill's imposition of a tax on liquid nicotine and container e-liquids, which has sparked discussions about the economic implications for businesses involved in the vaping industry. Critics have expressed concerns that the bill's provisions could be overly burdensome and lead to economic repercussions in retail sectors that rely heavily on these products. The debate underscores the balancing act between public health priorities and maintaining a reasonable economic environment for local businesses.

Companion Bills

No companion bills found.

Previously Filed As

NJ S4505

Provides phased-in increases in cigarette tax rate over four-year period.

NJ A4080

Provides phased-in increases in cigarette tax rate over four-year period.

NJ S1841

Increases tax rates on certain tobacco products to be on par with tax rate imposed on cigarettes under cigarette tax; dedicates revenue for smoking and tobacco use cessation programs.

NJ A5805

Modifies tax rate on certain nicotine products.

NJ A3299

Increases fines for selling single cigarettes and cigarettes in packs of less than 20.

NJ A2409

Increases fines for selling single cigarettes and cigarettes in packs of less than 20.

NJ S1039

Revises requirements for sale of tobacco and vapor products; increases penalties for prohibited sales; increases fees for cigarette and vapor business licensure.

NJ A2797

Revises requirements for sale of tobacco and vapor products; increases penalties for prohibited sales; increases fees for cigarette and vapor business licensure.

NJ SB426

Increasing rate of taxation on cigarettes and tobacco-related products

NJ HB83

Revenue and taxation; increase tax rate on each pack of cigarettes

Similar Bills

NJ A5805

Modifies tax rate on certain nicotine products.

KS HB2094

Authorizing the sale of electronic cigarettes in cigarette vending machines.

WV HB2762

Tobacco Products Excise Tax Act

WV HB5535

Tobacco Products Excise Tax Act

WV SB863

Applying excise tax to heated nicotine products

NJ S1841

Increases tax rates on certain tobacco products to be on par with tax rate imposed on cigarettes under cigarette tax; dedicates revenue for smoking and tobacco use cessation programs.

KS HB2801

Requiring a manufacturer of electronic cigarettes to certify annually under penalty of perjury that the manufacturer has received marketing authorization from the United States food and drug administration for the electronic cigarettes, establishing annual fees, requiring the department of revenue to maintain a website directory containing a list of all electronic cigarette manufacturers and certified electronic cigarettes and establishing civil and criminal penalties for violations.

MS SB3124

Tobacco/ENDS; impose ENDS excise tax, and increase other tobacco excise taxes and presumed costs of doing business.