L.J. Zucca Inc. v. Allen Bros. Wholesale Distributors Inc., A-2723-11T1; Appellate Division; opinion by Ashrafi, J.A.D.; decided and approved for publication January 9, 2014. Before Judges Yannotti, Ashrafi and Leone. On appeal from the Law Division, Cumberland County, L-834-07. DDS No. 35-2-2478 [36 pp.]
Pursuant to the Unfair Cigarette Sales Act of 1952, N.J.S.A. 56:7-18 to -38, the director of the New Jersey Division of Taxation periodically sets minimum base prices that wholesalers must presumptively charge their retailer accounts for each brand of cigarettes. The price schedule begins with the invoice price the wholesaler pays manufacturers for cigarettes, adds cigarette taxes, allows for certain adjustments, and finally adds a presumptive percentage as the “cost of doing business.”
