New Jersey Statutes 54:40A-2. Cigarette tax definitions
Terms Used In New Jersey Statutes 54:40A-2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
- Trustee: A person or institution holding and administering property in trust.
a. “Cigarette” means any roll for smoking made wholly or in part of tobacco, or 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. A “single cigarette” is a cigarette sold or offered for sale individually.
b. “Director” means the Director of the Division of Taxation, in the Department of the Treasury.
c. “Distributor” means and includes any person, wherever resident or located, who brings or causes to be brought into this State unstamped cigarettes purchased directly from the manufacturers thereof and stores, sells or otherwise disposes of the same after they shall reach this State.
d. “Wholesale dealer” shall include any person, wherever resident or located, other than a distributor, as defined herein, who:
(1) Purchases cigarettes from any other person who purchases from the manufacturer and who acquires such cigarettes solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only; or
(2) Services retail outlets by the maintenance of an established place of business for the purchase of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes.
e. “Retail dealer” means any person who is engaged in this State in the business of selling cigarettes at retail. Any person placing a cigarette vending machine at, on or in any premises shall be deemed to be a retail dealer for each such vending machine.
f. “Consumer” means any person except a distributor or a manufacturer who acquires for consumption, storage or use in this State cigarettes to which New Jersey revenue stamps have not been attached.
g. “Place of business” means and includes 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.
h. “Licensed distributor” means any distributor, as defined in this act, licensed under the provisions of this act.
i. “Licensed wholesale dealer” means any wholesale dealer, as defined in this act, licensed under the provisions of this act.
j. “Licensed retail dealer” means any retail dealer, as defined in this act, licensed under the provisions of this act.
k. “Licensed consumer” means any consumer, as defined in this act, licensed under the provisions of this act.
l. “Person” means any individual, firm, corporation, copartnership, 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 and any political subdivision thereof, and the plural as well as the singular, unless the intention to give a more limited meaning is disclosed by the context.
m. “Rules and regulations” means those made and promulgated by the director in the administration of this act.
n. “Sale” means any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever.
o. “Stamp” means any impression, device, stamp, label or print manufactured, printed or made as prescribed by the director.
p. “Taxpayer” means any person subject to a tax imposed by this act, or any person required to be licensed under this act.
q. “Treasurer” means the State Treasurer.
r. “Use” means the exercise of any right or power incidental to the ownership of cigarettes.
s. “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 this State.
t. “Manufacturer’s representative” means and includes any person, employed by a manufacturer, who, for promotional purposes, sells, stores, handles or distributes cigarettes, within this State, limited exclusively to cigarettes manufactured by the employing manufacturer.
u. “Licensed manufacturer” means any manufacturer, as defined in this act, licensed under the provisions of this act.
v. “Licensed manufacturer’s representative” means any manufacturer’s representative, as defined in this act, licensed under the provisions of this act.
L.1948,c.65,s.102; amended 1950, c.134, s.1; 1952, c.246, s.1;1968, c.351, s.2; 1976, c.31; 1985, c.515, s.15, 2004, c.96, s.3.