Unstamped cigarettes

Arizona

Arizona Revised Statutes - Title 42 Taxation - Section 42-3205 Unstamped cigarettes

42-3205. Unstamped cigarettes

A. A person shall not possess an unstamped cigarette package unless the person is shipping or transporting unstamped cigarettes pursuant to subsection B of this section, is a licensed cigarette manufacturer or licensed cigarette importer, is a registered individual possessing the cigarettes solely for the individual's own use and consumption in this state pursuant to section 42-3201, subsection C or is a licensed cigarette distributor who receives unstamped cigarette packages directly from a licensed cigarette manufacturer or cigarette importer.

B. Except for a licensed cigarette manufacturer, cigarette importer or cigarette distributor, a person who ships unstamped cigarette packages in or into this state shall first file with the department a notice of shipment. This subsection does not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes.

C. A person who transports unstamped cigarette packages in or into this state shall carry in the vehicle used to convey the shipment invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall indicate the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity of each brand of cigarettes that is transported.


New Jersey

New Jersey residents are not permitted to possess unstamped cigarettes or cigarettes stamped by another state. There is no exemption, even for small quantities or personal use. Additionally, a consumer who purchases cigarettes from another state or stamping jurisdiction is expected to notify the Division and pay New Jersey’s Cigarette Tax and Sales and Use Tax in full. The Sales Tax and Use Tax are calculated on the purchase price. You should remit taxes to the Director of the New Jersey Division of Taxation by contacting New Jersey's Cigarette Tax Group. That Division can be reached at 609.633.9000.

Furthermore, if you are in possession of unstamped cigarettes purchased on the internet, you are subject to interest and penalties for not paying the New Jersey Cigarette Tax and Sales and Use Tax. The cigarettes are also subject to confiscation.


Pennsylvania

Possession of Unstamped Cigarettes/Little Cigars

By law, each Pennsylvanian may possess up to one carton of cigarettes not bearing PA cigarette tax stamps. However, the purchaser is still responsible for paying Pennsylvania cigarette and use taxes on those out-of-state cigarettes.

Depending on the quantity of unstamped cigarettes a person or retailer possesses, he or she could be criminally charged with a summary, misdemeanor or felony offense and sentenced to fines and/or imprisonment.