Modifies tax rate on certain nicotine products.*

This bill increases taxes on nicotine products in New Jersey. It raises the cigarette tax from $0.135 to $0.15 per cigarette, the liquid nicotine tax from $0.10 to $0.30 per milliliter, and sets a 30% tax on container e-liquid based on retail price. These changes affect retailers, distributors, and wholesalers selling these products within the state, requiring them to file tax returns and pay the new rates. Revenue from these taxes will fund the Health Care Subsidy Fund. The bill modifies existing tobacco tax laws without changing the fundamental structure of nicotine product taxation.