TRENTON, N.J. — A new state law will raise taxes on cigarettes, liquid nicotine, and container e-liquid products in New Jersey starting Aug. 1, 2025, according to the New Jersey Division of Taxation.
The change, enacted under P.L. 2025, c. 68, applies to all unaffixed cigarette tax stamps, stamped cigarettes, liquid nicotine, and container e-liquids held by licensed distributors, wholesalers, and retailers as of that date.
The new tax rates are as follows:
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$3.00 per pack of 20 cigarettes
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$0.30 per fluid milliliter of liquid nicotine
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30% of the listed retail sale price of container e-liquid
