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Higher excise tax rates on tobacco products create incentives for illicit trade, which reduces the effectiveness of tobacco control and taxation policies by providing goods at lower prices, mainly by avoiding government taxes through smuggling, illicit production, and counterfeiting

NJ TPT-3 is needed by: Tobacco retailers looking to purchase for resale Vapor product distributors requiring tax exemption Businesses registered with New Jersey Division of Taxation Purchasers needing to provide resale documentation Resellers aiming to avoid sales tax on eligible products Wholesale suppliers selling exempt products Comprehensive Guide to NJ TPT-3 What is the New Jersey Tobacco and Vapor Products Wholesale Exemption Certificate

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The quicker they act to fulfil their WHO FCTC obligations, the better they can protect and advance their tobacco control policies