S 4012·NJ·senate
Modifies tax rate on certain tobacco and nicotine products.
In CommitteeFiled Mar 19, 2026
Sponsor: Vitale, Joseph F. (D)
Latest Action
Transferred to SBA
Jun 22, 2026
Summary
The legislation changes the tax rate applied to the wholesale price of tobacco and nicotine items—such as cigars, smokeless tobacco, e‑liquids and nicotine pouches—from 30% to 50%. It also increases the compensating use tax that distributors, wholesalers, retailers and consumers must pay. The measure excludes cigarettes, moist snuff and liquid nicotine, which remain taxed under separate laws.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
Topics
Track this bill
Get real-time alerts when S 4012 changes status, plus AI-powered summaries and stage predictions.
Sign up free