Taxes - Tobacco Tax
Finance and Treasury Board
Overview
All tobacco products purchased or consumed in New Brunswick are subject to the tobacco tax. The tax is administered by this department. The act places the responsibility to pay the tax on the consumer.
Eligibility
Any person (which includes individuals, partnerships or corporations) who wishes to purchase tobacco in the province for the purpose of resale to consumers must obtain a Tobacco Retail Vendor's Licence. See Related Links.
Any person (which includes individuals, partnerships or corporations) who wishes to sell tobacco for the purpose of resale to other licensed wholesale vendors and licensed retail vendors must obtain a Tobacco Wholesale Vendor's Licence. See Related Links.
Description
See Related Links for current tobacco tax rates; information about licences, rules, record keeping, audits, refunds and appeals for retailers; information about licensing, rules, regulations, record keeping, audits, refunds and appeals for wholesalers.
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