2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:40A-64 - Construction Of Act As To Foreign Sales.
54:40A-64 Construction of act as to foreign sales.
11.Nothing in this act shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements of section 4 of this act if the cigarettes are or will be stamped for sale in another state or are packaged for sale outside the United States and that person or entity has taken reasonable steps to ensure that such cigarettes will not be sold or offered for sale to persons located in this State.
L.2007, c.86, s.11.
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