New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A879

Introduced
1/11/22  

Caption

Limits "tobacco and vapor products tax" on cigars to up to $0.50 per cigar.

Impact

The bill's primary impact will be on small, locally-owned cigar retailers who often struggle against large-scale out-of-state competitors. By implementing a maximum tax per cigar, the legislation aims to enhance the viability of New Jersey businesses, allowing them to retain more customers who might otherwise turn to cheaper alternatives from unregulated markets. This reform is expected to boost local sales and, consequently, state revenues derived from tobacco taxes.

Summary

Assembly Bill A879 aims to amend the Tobacco and Vapor Products Tax Act specifically concerning the taxation of cigars. Under the new provision, the tax rate on cigars will be capped at 50 cents per cigar, while maintaining the existing tax rate of 30% of the wholesale price. This change is intended to establish a more competitive retail environment for New Jersey cigar sellers, addressing a concern that local retailers face pricing disadvantages compared to out-of-state sellers and online businesses not subject to the same tax burdens.

Contention

While the bill has received support from local business advocates who argue it will promote economic fairness, there are concerns about the implications for public health. Critics express that lowering taxes on cigars might lead to an increase in consumption, potentially reversing progress made in public health initiatives aimed at reducing tobacco use. Proponents counter that the bill is necessary for economic survival of small businesses in a competitive market, framing it as an essential reform rather than a public health risk.

Companion Bills

NJ S1775

Same As Limits "tobacco and vapor products tax" on cigars to up to $0.50 per cigar.

Similar Bills

MD SB842

Electronic Smoking Devices - Seizure and Wholesaler Record-Keeping Requirements

MD HB1241

Electronic Smoking Devices - Seizure and Wholesaler Record-Keeping Requirements

NJ S1775

Limits "tobacco and vapor products tax" on cigars to up to $0.50 per cigar.

NJ S2569

Limits "tobacco and vapor products sales tax" on cigars to up to $0.50 per cigar.

NJ A2298

Limits "tobacco and vapor products tax" on cigars to up to $0.50 per cigar.

MD HB1180

Cigarettes, Other Tobacco Products, and Electronic Smoking Devices - Revisions (Tobacco Retail Modernization Act of 2024)

MD SB1056

Cigarettes, Other Tobacco Products, and Electronic Smoking Devices - Revisions (Tobacco Retail Modernization Act of 2024)

MD HB1197

Business Regulation - Electronic Smoking Devices Manufacturers - Certifications