No person is permitted to engage in, or conduct the business of manufacturing, purchasing, selling, consigning, or distributing cigarettes in the State of New Jersey, nor is any person permitted to acquire unstamped cigarettes for consumption, storage, or use in the State of New Jersey without having first obtained the appropriate license for that purpose pursuant to the provisions of the Cigarette Tax Act and this chapter.
N.J. Admin. Code § 18:5-6.1