New Jersey Cigar Importer Is Eligible for Wholesale Tobacco Tax

A premium cigar company is a wholesaler qualified for a reduced tobacco tax bill but can’t use an estimate as its tax base under New Jersey law, the state tax court said Tuesday.

Barrister Cigars LLC didn’t buy their supplies straight from a manufacturer, but it still qualifies under state law as a wholesaler because it brought its cigars into New Jersey, Judge Mala Sundar said.

An amendment to the Tobacco and Vapors Product Tax, enacted in 1990, expanded eligibility for wholesaler classification, the court said.

“While the 1990 law defined a distributor as a person bringing tobacco products into ...