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... ” which is sold, used or distributed in New Jersey. N.J.S.A. 54:40B-3(a). 7 The sales tax, or compensating use tax (at ... “price paid or charged for the tobacco product.” N.J.S.A. 54:40B-3(c). The statute thus makes clear that the sale/purchase ... addresses TPT on the sale of “moist snuff.” N.J.S.A. 54:40B-3.1. Tobacco products do not include cigarettes, see N.J ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736