Vape Vending Machines Sales Laws and Regulations in New Jersey

Considering becoming a vape vending machine host in New Jersey? Familiarize yourself with the current state laws to ensure compliance and successful operations. Here's a quick breakdown of current state regulations for vapor products, vape machines, and sales.Whether you're a retailer, entrepreneur, or operator, understanding these regulations is essential not only for compliance but also for safeguarding your investment. Below is a detailed guide that breaks down the current rules, requirements, and best practices for operating a vape vending machine in New Jersey.

1. Business Registration (NJ-REG Form)

Required For: All businesses operating vending machines in NJ.
Filing Deadline: At least 15 business days before vending begins.
Statutory Source: N.J. Admin. Code § 18:7-1.1 et seq.

Where to File:
🖥️ NJ Business Gateway Services
Form NJ-REG registers your business for:

• Sales Tax Certificate of Authority
• Employer Withholding (if applicable)
• Cigarette/Vape Retail Licensing

You will receive:

• A Sales Tax Registration Number
• Authority to collect and remit 6.625% NJ Sales Tax

2. Vape & Cigarette Vending Machine Licenses

🔸 Cigarette Vending Machines

Law: N.J. Stat. Ann. § 54:40A-4
Fee: $50 per machine per year
Each machine must be separately licensed and treated as a place of business
Required Signage: “Sale of tobacco to persons under 21 is prohibited. Proof of age required.” per N.J. Stat. § 54:40A-4.1

🔸 Vapor Product Vending Machines

Law: N.J. Stat. Ann. § 54:40B-3.3
Fee: $50 per retail location
Condition: Must be a licensed vapor business
Each license must be posted at the point of sale

➡️ Where to Apply:
Division of Taxation, Excise Tax Branch
https://www.state.nj.us/treasury/taxation

Contact:
📞 (609) 633-8334 — Excise Licensing

3. Taxes

🔸 Vapor Product Excise Tax (per N.J. Stat. § 54:40B-3.3):

• $0.10/mL on nicotine in prefilled cartridges
• 10% of retail price for open-system/container-based e-liquid

🔸 Sales Tax:

• 6.625% sales tax applies to all retail sales, including through vending machines

➡️ Sales Tax Remittance:
File using your Sales Tax Certificate of Authority at:
🔗https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp

4. Required Machine Labeling

Per NJ Division of Taxation:
Each vending machine must display:

“This vending machine is operated by [Your Business Name]
at [Your Business Address].

New Jersey Sales Tax Registration Number: [XXXXXXXXX]”

5. Reseller Certificate (Form ST-3)

If you purchase vape or nicotine products for resale:

• Use Form ST-3 to avoid paying NJ Sales Tax at time of purchase
• Must be given to your wholesale suppliers
• Must retain signed copies for audit

Download Form ST-3 here:
🔗https://www.state.nj.us/treasury/taxation/pdf/other_forms/su/st3.pdf

Reference Publications:

• ANJ-10: Out-of-State Sales & Sales Tax
• S&U-6: Sales Tax Exemption Administration

6. Placement Restrictions (Statutory Source)

N.J. Stat. Ann. § 2A:170-51.4:

Vape vending machines are only legal if either:

1. Located in a 21+ adult-only venue, OR
2. In line of sight and under continuous supervision of an employee

Violations may result in:

• Civil penalties
• Revocation of license(s)

7. Regulatory Contacts

Primary Agency:
Division of Taxation – Excise Tax Branch
New Jersey Department of the Treasury
📞 (609) 633-8334
🔗https://www.state.nj.us/treasury/taxation/excise.shtml

Secondary for Business Setup/Compliance:
Division of Revenue and Enterprise Services
📞 (609) 292-9292
🔗https://www.nj.gov/treasury/revenue

8. Municipal Requirements

You must also check with the city or municipality where the machine is placed:

• Local business license or mercantile registration
• Zoning ordinances regarding tobacco/vape sales
• Some NJ cities (e.g. Newark, Jersey City) may restrict flavored products, hours of sale, or proximity to schools

Contact the City Clerk’s Office or Local Health Department in your target location.

Disclaimer: This page is intended for informational purposes only and should not be considered legal advice. Consult official New Jersey government resources for the most current regulations.