NJ S4820

Increases the wholesale tax rate on tobacco products from 30 percent to 50 percent of the wholesale price

Doubles the tax on moist snuff from $0.75 to $1.50 per ounce

Explicitly adds "oral nicotine pouches" (tobacco-free pouches containing nicotine, such as ZYN) to the definition of taxable tobacco products

Requires distributors, wholesalers, and retail dealers to file inventory reports and pay the increased tax rates on existing tobacco product and moist snuff inventory within two months of enactment

New tax rates take effect on the first day of the second month following enactment