New Jersey 2024-2025 Regular Session

New Jersey Assembly Bill A5805

Introduced
6/26/25  
Refer
6/26/25  
Report Pass
6/26/25  
Engrossed
6/30/25  
Enrolled
6/30/25  
Chaptered
6/30/25  

Caption

Modifies tax rate on certain nicotine products.

Impact

The introduction of AB A5805 is expected to generate additional revenue for public health initiatives and contribute to tobacco control programs in New Jersey. With the hikes in tax rates, proponents argue that it will deter tobacco consumption, particularly among youth, while simultaneously raising funds for healthcare. The bill earmarks $2 million of the anticipated revenues specifically for the Health Care Subsidy Fund, thereby directly linking tobacco taxation with public health funding. This budgetary allocation traditionally assists programs aimed at preventing smoking initiation and promoting cessation among vulnerable populations.

Summary

Assembly Bill A5805 proposes an increase in the tax rates imposed on cigarettes, liquid nicotine, and container e-liquid in New Jersey. Specifically, the bill raises the cigarette tax from $0.135 to $0.15 per cigarette, while the tax on liquid nicotine will increase from $0.10 to $0.30 per fluid milliliter. Additionally, the container e-liquid tax will see a rise from 10% to 30% of the retail sale price. The changes are set to take effect on August 1, 2025, and are part of the Governor’s Fiscal Year 2026 Budget recommendations. The bill also aims to allocate a portion of the collected tax revenues towards the Health Care Subsidy Fund, which supports various health programs.

Sentiment

The sentiment surrounding the bill is generally positive among public health advocates and officials who argue it is a necessary measure for enhancing state revenue while promoting healthier lifestyles among residents. However, it also faces criticism primarily from business owners and vape shop operators who express concerns about the financial burden imposed by increased taxes on their sales. The discussions around the legislation reflect a balance between public health objectives and economic implications for businesses involved in the sale of tobacco and related products.

Contention

One of the notable points of contention regarding A5805 concerns the potential impact of the tax increases on low-income consumers and small businesses. Detractors caution that raising taxes on tobacco products might lead to unintended consequences, such as increased black market sales or displacement of spending to lower-priced alternatives. Furthermore, there are concerns that the specific allocation of funds might not effectively reach the intended health programs, prompting calls for detailed oversight and transparency in the use of the revenue collected from these taxes.

Companion Bills

NJ S4659

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

NJ S4661

Same As Increases tax rate on liquid nicotine and container e-liquid.

Previously Filed As

NJ S4661

Increases tax rate on liquid nicotine and container e-liquid.

NJ S4659

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

NJ SB863

Applying excise tax to heated nicotine products

NJ A879

Limits "tobacco and vapor products 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.

NJ S1775

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

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 S2569

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

NJ HB2778

Luxury tax; nicotine; vapor; products

NJ HB1509

Nicotine vapor products; restrictions on sale of products containing liquid nicotine/hemp products.

Similar Bills

NJ S4659

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

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.

TX HB4772

Relating to an excise tax on, and storage, reporting, and recordkeeping requirements for, certain nontobacco nicotine products; providing a civil penalty; imposing a tax.